Results 91 to 100 of about 3,015,712 (294)
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
China Journal of Accounting ResearchAlthough business groups are prevalent globally, limited attention is paid to how financial pressure transmission between parent and subsidiary firms elicits tax avoidance. We explore the impact of parent firms’ dividend policy on their subsidiaries’ tax
Xiao Chen, Ziang Lin, Daosheng Xu
doaj +1 more source
, 2016 This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/ +2 more
core
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
International Review of Economics & FinanceThis paper examines the impact of product market competition on corporate tax avoidance by constructing a difference-in-differences model using a quasi-natural experiment of the Anti-Trust Law.
Yuan Gao, Jianjun Li, Yaping Wu
doaj +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Financial regulation and corporate tax avoidance: Evidence from China
International Review of Economics & FinanceFinancial regulation can reshape corporate risk-taking, but its impact on tax behaviour remains underexplored. This paper examines how China's New Asset Management Regulations (NAMR), which tighten oversight of shadow banking, affect corporate tax ...
Ming Chen, Linghao Yan, Xiancheng Xiong
doaj +1 more source
A Behavioral Laffer Curve: Emergence of a Social Norm of Fairness in a Real Effort Experiment [PDF]
This paper demonstrates, through a controlled experiment, that the “Laffer curve” phenomenon does not always reflect a conventional income - leisure trade-off. Whether out of reason or out of emotion, taxpayers may also be willing to punish intentionally
Louis Lévy-Garboua +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source