The Impact of Cedric Sandford on the Discipline of Tax Compliance Costs
Binh Tran‐Nam, Chris Evans
openalex +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Predictive modeling of tax compliance risks: A comparative study of machine learning approaches. [PDF]
Yang L.
europepmc +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
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
Blockchain adoption in remanufacturing under carbon tax policies: A game theory analysis of industry dynamics and consumer impact. [PDF]
Li J, Yang T, Shi L.
europepmc +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
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
Exploring waste disposal attitudes and market strategies for recycled construction and demolition waste in India. [PDF]
HaitherAli H +2 more
europepmc +1 more source
A Relationship between Tax Compliance Cost, Tax Avoidance, and Tax Fairness
null 반태현, null Sin-Geun Song
openaire +1 more source

