Results 121 to 130 of about 345,928 (307)
Autonomous Weapons and the Nature of Law and Morality: How Rule-of-Law-Values Require Automation of the Rule of Law [PDF]
, 2016 While Autonomous Weapons Systems have obvious military advantages, there are prima facie moral objections to using them. By way of general reply to these objections, I point out similarities between the structure of law and morality on the one hand and ...
MacIntosh, Duncan
core
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
Ethical Issues Facing Tax Professionals: A Comparative Survey of Tax Agents and Big 5 Tax Practitioners in Australia [PDF]
The move towards a full self-assessment tax regime in Australia has brought with it a greater representation of, and expanded role for tax practitioners.
Malcolm Smith +2 more
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Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Batu [PDF]
, 2014 This research is motivated because the tax administration system modernization efforts undertaken by the Directorate General of Taxation is the current omzet limit changes for the Taxable Enterprises inaugural from Rp 600.000.000,- to Rp 4,8 billion ...
Sofiyana, R. L. (Rindi)
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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
Being Good in a World of Need: Some Empirical Worries and an Uncomfortable Philosophical Possibility [PDF]
, 2019 In this article, I present some worries about the possible impact of global efforts to aid the needy in some of the world’s most desperate regions. Among the worries I address are possible unintended negative consequences that may occur elsewhere in a ...
Temkin, Larry S.
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Tax avoidance and tax ethics in technological companies
, 2020 Treballs Finals del Grau d'Empresa Internacional, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2019-2020 , Tutor: José María Salguero ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source