Results 131 to 140 of about 219,001 (291)
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
An exploratory study of goods and services tax awareness in Malaysia [PDF]
, 2010 Tax has been recognized as one of the main sources of governments’ income. Goods and Services Tax (GST) is an example of tax that contributes to the governments’ income.
L., Saira +2 more
core
, 2015 This thesis analyses and evaluates Standard Business Reporting (“SBR”) as a measure aimed at reducing the tax compliance burden of Australian businesses. Considerable evidence suggests that businesses in Australia (as elsewhere) are overwhelmed by the costs of dealing with government regulations.
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
Estimation of transaction costs during tax collection process [PDF]
, 2006 Tigran Jrbashyan; Davit ...
Harutyunyan, Davit, Jrbashyan, Tigran
core
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
The Discriminant Analysis Used by the IRS to Predict Profitable Individual Tax Return Audits [PDF]
, 2008 This paper discusses past and current methods the IRS uses to determine which individual income tax returns to audit. The IRS currently uses the discriminant function to give all individual tax returns two scores; one based on whether it should be ...
Torrey, Amber
core +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Jurnal Aplikasi Bisnis dan ManajemenBackground: MSMEs dominate the Indonesian economy. The growth of MSMEs shows that the number of MSMEs is quite large and continues to increase every year, thus indicating that MSMEs may be able to generate tax revenue.
Aprih Santoso +4 more
doaj +1 more source
What does it take for an R&D tax incentive policy to be effective? [PDF]
While in 1996, 12 OECD countries offered R&D tax incentives, in 2008 this number increased to 21. Most countries have opted for level-based instead of incremental R&D tax incentives.
Lokshin, Boris, Mohnen, Pierre
core