Results 71 to 80 of about 11,127 (292)

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh, Salwa Saleh Almasabi, Ajay Kumar Patel, Priyanka Malik   +3 more
wiley   +1 more source

Rent Tax Education, Rent Tax Compliance Cost and Rent Tax Compliance in Ghana

Journal of Business and Enterprise Development (JOBED)
This study investigated the moderating role of the cost of complying with the rent tax on the relationship between rent tax education and tax compliance in Ghana, using a quantitative approach with 146 property owners and renters as the audience. Employing PLS-SEM analysis, the research revealed a significant positive relationship between rent tax ...
Precious Quansah, Vincent Adela, Emmanuel Yaw Arhin, Frank Karikari Agyemang, Mordecai Akondoh Ansah, Samuel Duku Yeboah   +5 more
openaire   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners' Perspective

, 2016
This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/, Tran-Nam, B ; https://orcid.org/, Lignier, P   +2 more
core  

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu, Samuel Clottey Attuquaye, Katie Hyslop, Ying Wang, Li Kaodui   +4 more
wiley   +1 more source

Compliance costs for employers: UK PAYE and National Insurance [PDF]

This paper, based upon research financed by the Inland Revenue and the Contributions Agency of the DSS, presents calculations of the compliance costs for employers of PAYE and National Insurance in 1995-96.
David Collard, Michael Godwin
core  

Impact Measuring in Sustainable Ventures: A Process Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann, Esther Salvi, Frank‐Martin Belz   +2 more
wiley   +1 more source

Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers

CECCAR Business Review
This study explores the impact of transactional taxes on the financial performance of large-scale retailers in Harare, with a specific focus on the Pick n Pay retailer. Unlike previous studies that broadly address taxation effects, this research uniquely
T. CHAPFUGAMA, Newman WADESANGO, Lovemore SITSHA   +2 more
doaj   +1 more source

Estimating Aggregate Tax Compliance Costs: A New Approach Using a State Space Model

, 2017
This paper aims to develop a general statistical method for estimating tax compliance costs in Australia on an annual basis. The proposed approach represents an attractive alternative to the traditional, large-scale survey method which is known to be ...
Wu, H, Tran-Nam, B ; https://orcid.org/
core  

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source