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
Greenhouse gas offsets distort the effect of clean energy tax credits in the United States
Environmental Research: EnergyProminent clean energy tax credits in the United States (U.S.) could drive large expenditures that materially increase greenhouse gas (GHG) emissions if their implementing regulations assign negative values to avoided GHG emissions and allow projects to ...
Emily Grubert +2 more
doaj +1 more source
The spillover effect of tax system improvement: the evidence from accounting information quality
China Journal of Accounting StudiesThis paper examines whether improvements in a firm’s tax system impose positive spillover effects on its accounting system and accounting information quality.
Junxiong Fang +3 more
doaj +1 more source
Small State, Giant Tax Credits: Hawaii’s Leap into High Technology Development [PDF]
In 2001, the State of Hawaii established a 100 percent tax credit to promote investment in several targeted high technology industries. We chronicle the evolution of Hawaii’s high technology tax credits, describe their provisions, and catalog a host of ...
Andrew Kato, James Mak, Sumner La Croix
core
, 2001 Election Briefing Note 5 shows how households have been affected by Labour's tax and benefit reforms. This Election Briefing Note discusses further tax-benefit reform that Labour proposes to introduce if re-elected.
Brewer, M., Wakefield, M.
core
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
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
In-work tax credits in Belgium: an analysis of the Jobkorting using a discrete labour supply model. [PDF]
In line with the Earned Income Tax Credit in the United States and the Working Family Tax Credit in the United Kingdom, the Flemish government implemented in 2007 a similar in-work tax credit in order to increase the employment rate and to make working ...
Vanleenhove, Pieter
core
Migrant Workers' Interactions with Welfare Benefits: A Review of Recent Evidence and its Relevance for the Tax Credits System [PDF]
, 2011 This literature review was conducted as part of the HMRC project "European migrant workers' understanding and experience of the tax credits system". The project aimed to identify the issues faced by migrant workers when claiming Child Tax Credit (CTC ...
Dragos Radu, Joan Phillips, Maria Hudson
core
The Life and Death of Child Tax Credit and Working Tax Credit
, 2012 The Tax Credits system introduced in the UK by the previous Labour government is from 2013 to be replaced by a Universal Benefit system. The new system should have some major potential advantages, provided it avoids the problems experienced with the Tax Credit system.
Godwin, Michael, Lawson, Colin
openaire +1 more source