Results 161 to 170 of about 595,018 (304)
The impact of tax burden on welfare attitudes: Micro evidence from welfare states. [PDF]
PLoS OneGuo Y, Gong T.
europepmc +1 more source
Comparison of the corporate tax regimes in the eu member states [PDF]
The main objective of this paper is to provide the comparison of the corporate tax systems in the new EU member states, which mostly influence the effective tax burden of theirs, and through it also the decisions of the potential investor to invest at ...
Blechová, Beata
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Green transformation and performance synergy efficiency of china's thermal power enterprises on the basis of the environmental tax burden. [PDF]
Sci RepLiu XY, Ren FR, Sun FY, Yuan X.
europepmc +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Status Effects, Public Goods Provision, and the Excess Burden [PDF]
Most studies of the optimal provision of public goods or the excess burden from taxation assume that individual utility is independent of other individuals' consumption.
Goulder, Lawrence H., Wendner, Ronald
core +1 more source
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Pension Reform and Labor Market Incentives [PDF]
This paper investigates how parametric reform in a pay-as-you-go pension system with a tax benefit link affects retirement and work incentives of prime-age workers.
Christian Keuschnigg, Walter H. Fisher
core