Results 161 to 170 of about 21,472 (288)

The Influence of Tax Compliance Burden Upon the Size of the Informal Economy: Europe and Latin American Countries

, 2014
Muriel Saint-Supéry Ceano-Vivas, María Jesús Muñoz Torres, Juana María Rivera‐Lirio   +2 more
openalex   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +1 more source

The Theoretical Foundations of Voluntary Tax Compliance: Ordinary Logit Regression Model Application [PDF]

Agumas Alamirew Mebratu
openalex   +1 more source

The Impact of a Digital Message on Tax Compliance: Evidence from a Swedish Field Experiment Using Model-based Bayesian Inference

, 2022
Nikolay Angelov
openalex   +2 more sources

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

A different variant of economic exploitation in oncology practice: medical board applications in Türkiye. [PDF]

BMC Health Serv Res
Garbioğlu A, Bayır Garbioğlu D.
europepmc   +1 more source

THE ROLE OF DIGITAL TRANSACTIONS, TAX POLICY, AND CTAS IN SHAPING TAXPAYER COMPLIANCE: A CASE STUDY OF INDONESIAN SMES

Deranika Ratna Kristiana, Ika Puspita Kristianti, Prima Rosita Arini Setyaningsih   +2 more
openalex   +2 more sources

Optimization of Lithium‐Ion Battery Circular Economy in Electric Vehicles in Sustainable Supply Chain

Battery Energy, Volume 4, Issue 2, March 2025.
Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi, Mohammad Gramifar, Babak Hazratifar, Mohammad Mahdi Keshvari, Seyed Behnam Razavian   +4 more
wiley   +1 more source

The Impact of Self‐Checkout Technology on Shopping Behavior in B2B Retail: Evidence From Point‐Of‐Sale Transaction Data

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This study examines the impact of self‐checkout technology implementation on B2B customer shopping behavior using a novel methodological approach that combines propensity score matching with difference‐in‐differences analysis on actual point‐of‐sale transaction data.
Jindřich Špička, Michaela Dvořáková   +1 more
wiley   +1 more source