Results 201 to 210 of about 21,472 (288)

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan Garrido, Jesus Ancizar, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

Exploring waste disposal attitudes and market strategies for recycled construction and demolition waste in India. [PDF]

Sci Rep
HaitherAli H, Shooshtarian S, Gopakumar A.   +2 more
europepmc   +1 more source

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities. [PDF]

Law Policy, 2014
Hofmann E, Gangl K, Kirchler E, Stark J.
europepmc   +1 more source

Effect of Taxpayer Patriotism on Turnover Tax Compliance Among Small and Medium Enterprises in Ruiru, Kiambu County, Kenya

Victor Joseph Chiuri Wanjuki, Josephat Cheboi, Lucy Rono   +2 more
openalex   +2 more sources

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah, Matthew Abunyewah   +3 more
wiley   +1 more source

National Compliance With Community Input on Nonprofit Hospital Community Benefit Activities.

JAMA Netw Open
Burns A, Kim B, Cronin C, He H, Santos T.   +4 more
europepmc   +1 more source

Does local government tax competition promote industrial transformation and upgrading? [PDF]

PLoS One
Meng Y, Yang X, Zheng C.
europepmc   +1 more source

Digitalization of Tax Administration and its Effect on Compliance

Amelia Freya
openalex   +1 more source

Bridging the Regulatory Chasm in Investigator‐Initiated Human Subject Cannabis Research

Clinical Pharmacology &Therapeutics, EarlyView.
Heather M. Barkholtz, William Naviaux
wiley   +1 more source

Bridging Inter‐Organizational Collaboration, Circular Economy Practices, and Firm Performance: The Role of Dynamic Capabilities Within Baltic States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing interest in the circular economy (CE) among various stakeholders, several research gaps continue to challenge researchers and practitioners, specifically among emerging European economies. This study analyzes survey data from 127 manufacturing SMEs in the Baltic states.
Baoying Zhu, Tarlan Ahmadov, Ondřej Kuba, Wolfgang Gerstlberger, Viktor Prokop   +4 more
wiley   +1 more source