Results 71 to 80 of about 1,710,829 (347)
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 F. Garrido Navia +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira +1 more
wiley +1 more source
Designing the Tax Treatment of Litigation-Related Costs
Florida Tax Review, 2018 This paper identifies key tax design issues for how income tax law should treat litigation-related costs paid by defendants, such as attorney fees, court courts, and payments to settle claims or to satisfy judgments, fines or penalties.
Sachin S. Pandya, S. Utz
semanticscholar +1 more source
Comprehensive Analysis of Arkansas Teacher Salaries: State, Region, and District [PDF]
, 2010 School funding has been an area of contention in the courts of nearly every state. Many of these court cases have challenged the constitutionality of state funding formulas, arguing the funding system was inadequate or inequitable because poor urban or ...
Jensen, Nathan C., Shuls, James V.
core +2 more sources
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The extant carbon neutrality (CN) literature largely offers macro‐ or meso‐level analyses, providing limited insights into implementation experiences that could inform granular policymaking and industry strategies. To address this gap, we examine the lived CN experiences of firms in the transportation, energy, manufacturing, and construction ...
Adeel Luqman +4 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro +2 more
wiley +1 more source
, 2006 If, after filing a Notice of Objection with the Canada Revenue Agency (CRA) and after the CRA's review of your objection, you still dispute the tax bill, you can appeal to the Tax Court of Canada within 90 days from the date of the CRA's review. An informal procedure (s.
openaire +2 more sources
Comprehensive Analysis of Arkansas Teacher Salaries: State, Region, and District [PDF]
, 2017 School funding has been an area of contention in the courts of nearly every state. Many of these court cases have challenged the constitutionality of state funding formulas, arguing the funding system was inadequate or inequitable because poor urban or ...
Kopotic, Katherine M. +2 more
core +2 more sources
Gambling and Substance Use: Early Evidence From Sports Betting Laws
Health Economics, EarlyView.ABSTRACT Previous research documents a strong association between gambling and substance use, suggesting that these seemingly distinct behaviors may share similar environmental, neurobiological, and genetic causes. However, there is a dearth of credible empirical evidence on whether gambling has a causal impact on substance use or vice versa.
Kabir Dasgupta, Keshar Ghimire
wiley +1 more source
The impact of tax uncertainty on irreversible investment [PDF]
Traditional models of capital budgeting including taxes are based on deterministic tax rates and tax bases. In reality, however, there are multiple sources of tax uncertainty.
Niemann, Rainer
core +3 more sources