Results 181 to 190 of about 200,121 (329)

The Corporate Income Tax: international trends and options for fundamental reform [PDF]

open access: yes
This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Michael P. Devereux   +1 more
core  

Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao   +4 more
wiley   +1 more source

Money at the Docks of Tax Havens: A Guide [PDF]

open access: yes
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.tax havens ...
Shafik Hebous
core  

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang   +4 more
wiley   +1 more source

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