Results 91 to 100 of about 734 (257)
Sustainable Development, EarlyView.ABSTRACT East Africa has recorded strong economic growth over the past three decades alongside a steady rise in carbon emissions, raising concerns about whether the region can sustain growth without worsening environmental pressures. This study incorporates key macroeconomic drivers of carbon emissions using panel data for 9 countries from 1990 to 2023,
Princewill Okwoche +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Previous studies in the context of the finance‐environment nexus mainly rely on quantitative indicators to provide information on activity or depth of the financial system, ignoring how institutional openness and the degree of regulatory autonomy within the financial market shape environmental outcomes that are directly relevant to Sustainable
Zahoor Ahmed +2 more
wiley +1 more source
CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2017 The field of tax evasion has generally been the subject of research at different levels on a number of occasions. However, reality demonstrates that tax fraud today is far from being properly and completely perceived, so the mechanisms designed to ...
Florentina Istrate
doaj
Examining the Role of Economic Complexity and Climate Readiness in the Climate‐Fishing Nexus
Sustainable Development, EarlyView.ABSTRACT This paper investigates the climate‐fisheries association in Gulf Cooperation Council (GCC) nations from 1999 to 2022. A key objective is to explore the role of both the economic complexity index (ECI) and the climate readiness factor (READ) in the climate‐fishing nexus.
Mohamed Sami Ben Ali +2 more
wiley +1 more source
The nature and sources of international variation in formal institutions related to initial coin offerings: preliminary findings and a research agenda. [PDF]
Financ Innov, 2023 Kshetri N.
europepmc +1 more source
Embedding Climate Action: Policy Integration and Semantic Coherence in Ireland's SDGs Policy Mix
Sustainable Development, EarlyView.ABSTRACT Achieving the EU's 2050 target of climate neutrality requires embedding climate action (SDG13) within national sustainable development strategies. While inter‐governmental coordination and policy linkages are central to policy integration and coherence, existing studies rarely examine them in tandem.
Paul M. Wagner +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This paper examines the environmental implications of tariffs on greenhouse gas emissions embodied in extra‐European Union imports consumed by domestic final demand in the EU. Using a multidimensional country‐sector‐year framework, the study investigates whether tariff changes are associated with variations in trade‐embodied emissions and ...
Hugo Campos‐Romero
wiley +1 more source
The Role of Tax Havens in Tax Avoidance by Multinationals
, 2018 Today, multinationals play a leading role in shaping the economic relations in the world. Their investment decisions lead to huge capital flows which have a direct impact on the budgets of many states. A key role in this process is played by the differences in tax systems, which allow the profits generated to be taxed at the minimum percentage rate (or
openaire +2 more sources
Do Economic and Financial Determinants Drive Sustainable Development? Evidence From Nordic Countries
Sustainable Development, EarlyView.ABSTRACT This study explores the relationships among productivity, financial development, financial globalization, economic freedom, and CO2 emissions in the Nordic countries Denmark, Finland, Iceland, Norway, and Sweden over the period 2000–2022. The primary aim of the study is to assess how economic and financial indicators influence environmental ...
Nazli Demirtaş +3 more
wiley +1 more source