Results 181 to 190 of about 1,679,155 (308)

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 more
wiley   +1 more source

Blockchain-enabled strategic optimization: A decision analytics framework for multinational enterprises' e-commerce entry model. [PDF]

PLoS One
Deng L, Hu X, Xiao Y.
europepmc   +1 more source

Editorial: Taxes and Competitiveness: How Much Competitive Is European Tax Competition?

Intertax, 2018
openaire   +1 more source

Partisan politics in corporate tax competition [PDF]

This paper studies the effects of political factors, mainly partisanship, on corporate taxes in the past 30 years - a period of intensifying competitive pressure in Europe.
Debus, Marc, Osterloh, Steffen
core  

Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley   +1 more source

Burrowing into the legal system: using interview methods while respecting the theoretical basis of systems theory. [PDF]

Front Sociol
Hunt E, Doyle G.
europepmc   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

Cross-Sector Policies for Achieving Equitable Obesity Prevention and Food Security: A Review of Real-World Actions. [PDF]

Curr Obes Rep
Zorbas C, Schultz S, Ng SW, Reeve E, Issaka A, Anidi C, Backholer K.   +6 more
europepmc   +1 more source

Is there regional tax competition in Belgium?

, 2004
In this paper we study the determinants of Effective Corporate Tax Rates (ETR) of large Belgian firms. Our empirical model to explain firm level heterogeneity in ETRs, includes firm characteristics, sector membership, variables capturing legal tax breaks and location variables. Our results can be summarized as follows.
Vandenbussche, Hylke, Janssen, Jos Boudewijn, Crabbé, Karen   +2 more
openaire   +2 more sources

Tax Rate and Tax Base Competition for Foreign Direct Investment [PDF]

This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point
Horst Raff, Peter Egger
core