Results 111 to 120 of about 345,928 (307)

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

Timber, Equity, and Ethics

open access: yesSouthern Spaces, 2004
Susan Hamill presents a brief overview of relationship between Judeo-Christian ethics in the US South, economic inequality, land ownership, and state tax policy.
Susan Pace Hamill
doaj   +1 more source

The multiplicity of taxpayer identities and their implications for tax ethics

open access: yes, 2015
It is argued that many social factors (ethics, norms, legitimacy) affecting tax compliance derive their meaning and potency from taxpayers’ identities, the way they position themselves socially relative to other taxpayers, and the tax authority.
Australian National University. Centre for Tax System Integrity   +2 more
core  

Advancing Sustainable Development in Manufacturing: A Strategic Framework for Overcoming Green–Lean Implementation Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes   +4 more
wiley   +1 more source

STUDI FENOMENOLOGIS TERHADAP PERAN ETIKA DALAM PENDIDIKAN PERPAJAKAN

open access: yesJurnal Ilmiah Bisnis dan Ekonomi Asia, 2018
Ethics, has a very important role in all aspects including the aspect of taxation Education. The existence of ethics is absolutely necessary within the framework of a healthy mindset and full balance so that the education process running for this not ...
Tri Rahayu Widyaningrum
doaj   +1 more source

Ethical conflicts and the tax practitioner [PDF]

open access: yesRevenue Law Journal, 2015
When speaking of the ethics of giving tax advice, whether by a lawyer or an accountant, what often comes to mind concerns the ethics of advising clients as to ways of reducing their tax liability. This necessarily triggers a variety of views, often impacted by individual so-called ‘ethical tolerance’, rather than a concrete principle.
openaire   +1 more source

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

Analisis Kepatuhan Akuntan Manajemen dalam Menerapkan Standar Akuntansi Pajak Penghasilan (PSAK No. 46) [PDF]

open access: yes, 2005
Management accountant is profession of accountancy in the company. That is why he or she tied up to profession ethics and must obedient in apply the relevant accounting standard, including the statement of income tax accounting standard (Pernyataan ...
Anshori, M. (Muslich)   +1 more
core  

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah   +2 more
wiley   +1 more source

CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS [PDF]

open access: yes
This paper presents a theoretical discussion about the organization of the professions of accounting andauditing in Albania and the most recent changes that have encompassed the Albanian financial and accounting landscapeafter the implementation of new ...
Brikena Leka (Gjoni)   +3 more
core  

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