Results 151 to 160 of about 1,437,626 (324)
Annals of Public and Cooperative Economics, EarlyView.Abstract Traditional bankruptcy literature has primarily focused on commercial enterprises, often overlooking the unique dynamics of cooperatives and other small organizations. This study addresses this g ap by developing a predictive model for insolvency risk within Brazil's supplementary health sector, encompassing both for‐profit and not‐for‐profit ...
Thiago de Oliveira Victorino +2 more
wiley +1 more source
Boundaries between tax savings and fraud punishable: fraud action in the tax law.
, 2016 Resumen. En toda Europa y particularmente en España la mejor doctrina ha observado la creciente y preocupante tendencia jurisprudencial a confundir los casos de fraude de ley tributarios con la simulación explicitada en el tipo penal objetivo del delito fiscal, y todo evidenciando una clara tendencia a privilegiar los intereses financieros de la ...
openaire +2 more sources
Measuring Public Sentiment on Corporate Sustainability Through Big Data and Social Media Analytics
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Currently, corporate sustainability is primarily assessed through companies' own sustainability reports and evaluations conducted by NGOs and rating agencies. These approaches present several limitations, including potential reporting bias and limited transparency in evaluation methodologies. In response, this paper proposes CSR‐IRIS‐v2, a big
Adriana M. Barbeito‐Caamaño +1 more
wiley +1 more source
Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
, 2014 "On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...
core
Steering Sustainability: Empirical Insights Into Enhancing ESG Ratings via CSR Committees
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study contributes to the ongoing discussion on the increasing importance of corporate social responsibility (CSR) committees and their characteristics in driving a stronger focus on sustainability. Using ESG and financial data from Refinitiv/Datastream, governance information from BoardEx, and country‐level indicators from Eurostat, we ...
Andrea Caccialanza +3 more
wiley +1 more source
Bulletin of Economic Research, EarlyView.ABSTRACT This study explores the relationship between financial capability and domestic bias in investment decisions among economics and business students at the University of Santiago de Compostela. Financial capability is defined as the combination of knowledge, attitudes, and behaviors that enable individuals to make informed financial decisions and
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
On Tax Fraud Activityapplication/pdf Bulletin of University of Osaka Prefecture. Ser. D, Economics, business administration and law.
openaire +1 more source
Strategic Implications of Board Interlocks: A Literature Review and Future Research Agenda
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue Board interlocks, stemming from directors' concurrent board appointments, have been viewed as a double‐edged sword that can generate both positive and negative effects, hinging on strategic outcomes and a multitude of contextual variables.
Joyce C. Wang
wiley +1 more source
Electoral impact of the rental market: evidence from Israel
Economica, EarlyView.Abstract This paper studies housing tenure and voting patterns during the period from July 2013 to July 2023 in Israel, where the rental share of housing units increased from 24% to 29%, and six national elections for parliament took place. Using detailed neighbourhood panel data on rental units share and electoral outcomes, I find that switching a ...
Yael Elster
wiley +1 more source
The bread of Toledo: Prices and political economy, 1535–1800
The Economic History Review, EarlyView.Abstract We study the market for common white bread in the city of Toledo through a new 266‐year‐long series of bread prices, obtained from the cash purchases and wholesale bread‐for‐wheat contracts of large institutions. Our data are strongly consistent with fragmentary evidence on retail price regulation, as well as with shorter series from other ...
Mauricio Drelichman +1 more
wiley +1 more source