Results 111 to 120 of about 1,302,486 (330)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Taxing Bitcoin Transactions Under Polish Tax Law
Comparative Economic Research. Central and Eastern Europe, 2015 Recent years have witnessed the emergence of digital currencies - digital representations of value which are transferred using IT technologies and used as a medium of exchange but are not recognised as official means of payment. Bitcoins are one of such currencies and their popularity in Europe and in Poland has been growing. Hence it is a good time to
openaire +3 more sources
Federal Tax Benefits for Manufacturing: Current Law, Legislative Proposals, and Issues for the 112th Congress [PDF]
, 2012 [Excerpt] The ongoing debate over whether the manufacturing sector deserves targeted government assistance continues in the 112th Congress. Numerous bills have been introduced to provide new or enhanced federal support for manufacturing companies.
Guenther, Gary
core +3 more sources
Determinants of Customer Eco‐Friendly Goods Consumption in the Hospitality and Tourism Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the key attributes of eco‐friendly products in the hospitality and tourism industries and examines the impact on consumer behavior through a three‐study approach. Study I utilized principal component analysis and identified five key factors: price relevance, external charm, visual attention, product symbolism, and ...
Jiyoung Lee +3 more
wiley +1 more source
Tax law: rules or principles? [PDF]
This is the year of simplification of tax legislation and I should like to add my thoughts to the debate. There is nothing new in complaining about the complexity of tax legislation. Every generation does it.
John Avery Jones CBE
core
How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement
Business Strategy and the Environment, EarlyView.ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This systematic literature review (SLR), guided by the PSALSAR framework, investigates how corporate science‐based targets (SBTs) incorporate distributive justice, amid a growing shift of responsibility from public to private sectors. By analysing 96 articles published between 2015 and 2024, this SLR addresses a critical research gap in the ...
Iris Ferreira, Julia Aldberg
wiley +1 more source
Does the Tax Code Favor Robots? [PDF]
, 2019 In recent months, a number of scholars and commentators have articulated versions of the following argument: (1) U.S. tax law favors capital over labor;1 (2) Robots are capital; 2 (3) Therefore, U.S. tax law favors robots over labor.
Hemel, Daniel
core +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source