TAX REFORM AND BEEF COW REPLACEMENT STRATEGY [PDF]
This paper models optimal beef cow replacement strategy in a stochastic environment under U.S. income tax rules effective before and after the Tax Reform Act of 1986. Under each tax regime, the producer's buy versus raise decision and optimal culling age
Carman, Hoy F., Innes, Robert
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley +1 more source
Correction: Environmental protection tax and green innovation of heavily polluting enterprises: A quasi-natural experiment based on the implementation of China's environmental protection tax law. [PDF]
PLoS OneDeng J, Yang J, Liu Z, Tan Q.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri +3 more
wiley +1 more source
A study on the "Porter Hypothesis" effect of the regulatory measures of the environmental protection tax law in the post-pandemic era. [PDF]
PLoS OneTao W, Zhou JY.
europepmc +1 more source
MACHINERY REPLACEMENT, MULTIPLE OPTIMA, AND THE 1986 TAX REFORM ACT [PDF]
The 1986 Tax Reform Act established a first year $10,000 expensing option and, for most farm equipment, a 7-year depreciation schedule. Under a profit maximization criterion, these tax law features can lead to multiple optima dependent upon discount and ...
Lynne, Gary D.
core +1 more source
To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship.
Leticia Pérez‐Calero +4 more
wiley +1 more source
Research on the path of green technology innovation driven by the Environmental Protection Tax Law: Based on data of heavy polluting enterprises. [PDF]
PLoS OneTao W, Zhou JY, Zhao YL.
europepmc +1 more source
Reuse of Water as Part of a Water Sustainability Strategy: Experiences of Germany and Poland
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Wastewater can provide an alternative supply of scarce water resources, particularly for operations that do not require high‐quality water. The uptake in wastewater usage is likely to be driven by a combination of public and private sector actors via internal actions and external collaborations.
Jonathan Morris +5 more
wiley +1 more source