Results 111 to 120 of about 347,374 (305)
Ethical conflicts and the tax practitioner [PDF]
Revenue 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
The multiplicity of taxpayer identities and their implications for tax ethics
, 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
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, 2006 This article is part of an exchange including Anthony Alfieri and William Simon in the Georgetown Law Journal on the implications of law firms\u27 increasing reliance on the concept of risk management as the focus of efforts to ensure ethical conduct by ...
Regan, Milton C.
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Business 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
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS [PDF]
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
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A Critical Examination of the Multinational Companies Anti-corruption Policy in Nigeria [PDF]
, 2012 In contemporary enterprise and organisational culture, many companies are increasingly willing to increase their profits and to gain competitive advantages through indulgence in bribery, corruption, money laundering and other anti-social practices that ...
Adeyeye, Gbadegesin Babtunde +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Annotated Bibliography of Educational Materials on Legal Ethics [PDF]
, 1995 Rhode presents an annotated bibliography that includes references to written and audiovisual materials for legal ethics courses and curricular integration ...
Rhode, Deborah L.
core +1 more source