Results 131 to 140 of about 819,917 (340)

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri   +3 more
wiley   +1 more source

OHIO HISTORIC PRESERVATION TAX CREDIT ECONOMIC IMPACT STUDY

open access: green, 2015
Iryna Lendel   +7 more
openalex   +2 more sources

Business Investment and Employment Tax Incentives to Stimulate the Economy [PDF]

open access: yes, 2010
[Excerpt] According to the Business Cycle Dating Committee of the National Bureau of Economic Research (NBER), the U.S. economy has been in recession since December 2007. Congress passed and the President signed an economic stimulus package, the American
Gravelle, Jane G, Hungerford, Thomas L
core   +3 more sources

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

open access: yesCorporate 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

Measuring the Cost Effectiveness of an R&D Tax Credit for the UK [PDF]

open access: yes
This paper investigates the economic impact of the government's proposed new UK R&D tax credit. We measure the benefit of the credit by the effect on value added in the short and long?run.
John Van Reenen   +2 more
core  

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi   +3 more
wiley   +1 more source

An Analysis of Tax Buoyancy Rates

open access: yesMarket Forces, 2006
By using econometric techniques for estimating tax elasticities, this paper findssignificant but low tax buoyancy rates for GDP, M0 and volume of trade.
Farooq Rasheed
doaj  

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