Results 141 to 150 of about 218,383 (292)
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
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Tax Optimization in the International Business Environment [PDF]
Ovidius University Annals: Economic Sciences SeriesThe present paper analyzes and documents in depth how Boehringer Ingelheim, a major player in the pharmaceutical industry, has fiscally managed the clawback tax.
Gabriel Mocanu +2 more
doaj
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
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
, 2018 This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to tax administration significantly increase firms' compliance costs compared to burdens related to other kinds of government regulations.
openaire +1 more source
Compliance cost estimates: Survey non-response and temporal framing effects [PDF]
, 2013 Due to empirical research, tax and accounting compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. This paper investigates the impact of both
Eichfelder, Sebastian
core
Business Strategy and the Environment, EarlyView.ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su +3 more
wiley +1 more source
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
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