Results 111 to 120 of about 21,472 (288)
ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio +3 more
wiley +1 more source
Environmental Performance Drivers: A Political Cost Approach
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
The Effect of Tax Privacy on Tax Compliance An Experimental Investigation
Kay Blaufus, Jonathan Bob, Philipp Otto
openalex +1 more source
ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam +2 more
wiley +1 more source
Convergence in a Dynamic Model of Tax Compliance [PDF]
Amarjyoti Mahanta
openalex +1 more source
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Presumptive Taxation Scheme: Its Impact On Tax Expense and Taxpayer�s Compliance
Zulaikha Zulaikha +1 more
openalex +2 more sources
Accountability, Legitimacy, and Voluntary Tax Compliance: A Case Study in Tax Offices in Mazandaran Province of Iran [PDF]
Mahmood Otadi +3 more
openalex +1 more source
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source

