Results 61 to 70 of about 15,042 (261)
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
Roles of tax planning in market valuation of corporate social responsibility
Cogent Business & Management, 2018 This study aims to examine the roles of tax planning in market valuations of corporate social responsibility (CSR). Specifically, this study examines tax planning activities for their direct, mediating and moderating roles.
Tye Wei Ling, Nor Shaipah Abdul Wahab
doaj +1 more source
APPROACHES TO UNDERSTANDING THE TAX EQUITY [PDF]
Journal of Tax Reform, 2015 The article presents analysis and generalization of ideas of representatives of various theoretical concepts that substantiate scientific approaches to definition of the tax equity. The use the method of inductive cognition, system approach, analysis and synthesis has resulted in formulating a comparative characteristic of looks of representatives of ...
openaire +1 more source
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
DETERMINANT OF EFFECTIVE TAX RATE: INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE
Jurnal Akuntansi KontemporerResearch Purposes. This research examines how capital intensity, leverage, profitability, and sales growth influence effective tax rates, with institutional ownership as a moderating variable.
Noerma Widyaswara, Yona Octiani Lestari
doaj +1 more source
Efficiency and Progressivity Measures of the Flat Tax with a Special Focus on Bosnia and Herzegovina
Central European Public Administration Review, 2015 The research begins with a brief overview of the personal income taxation trends in developed and transition countries in the past thirty years. During this period, we determine that in developed countries there has been a shift from equity towards ...
Lejla Lazović-Pita
doaj +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
Discover SustainabilityThis study aimed at investigating the relationship between tax revenue and social–psychological drivers in Ethiopia, as well as the mediating role of tax compliance in this relationship.
Desta Temotewos Tumoro, Hemal B. Pandya
doaj +1 more source
Utilizing tax mechanisms via a proposed quantitative approach to enhance financial indicators and sustainability in Saudi Arabia [PDF]
مجلة العلوم التجارية والبيئيةThis study aims to assess the effectiveness of tax mechanisms in promoting sustainable development in Saudi Arabia through a proposed quantitative framework that links core components of the tax system to financial and developmental indicators.
Azza Helmy Mahmoud Shalaby
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source