Results 241 to 250 of about 4,552,203 (331)

The International Tax Law Concept of Dividend

, 2017
Marjaana Helminen
openalex   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah, Matthew Abunyewah   +3 more
wiley   +1 more source

Secrecy strategies: Global patterns in elites' quest for confidentiality in offshore finance. [PDF]

PLoS One
Chang HH, Harrington B, Rockmore D.
europepmc   +1 more source

Bridging Inter‐Organizational Collaboration, Circular Economy Practices, and Firm Performance: The Role of Dynamic Capabilities Within Baltic States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing interest in the circular economy (CE) among various stakeholders, several research gaps continue to challenge researchers and practitioners, specifically among emerging European economies. This study analyzes survey data from 127 manufacturing SMEs in the Baltic states.
Baoying Zhu, Tarlan Ahmadov, Ondřej Kuba, Wolfgang Gerstlberger, Viktor Prokop   +4 more
wiley   +1 more source

The Impact of Tax Culture on Tax Rate Structure Preferences: Results from a Vignette Study with Migrants and Non-Migrants in Germany. [PDF]

Rev Law Econ
Kiesewetter D, Machwart A.
europepmc   +1 more source

Corporate Social Responsibility and Financial Performance in Europe: The Moderating Effects of Industry, Culture, and Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates the relationship between corporate social responsibility (CSR) and financial performance for European firms, and the moderating roles of industry and country‐specific factors in this relationship. Studying a sample of 2340 companies across 18 countries, we find Environmental, Social and Governance (ESG) scores to ...
Veda Fatmy, Venla Haavisto, Janne Äijö
wiley   +1 more source

Cannabis Social Equity Initiatives Across 5 US States Case Studies of Colorado, Washington, Massachusetts, Connecticut, and Missouri. [PDF]

J Public Health Manag Pract
Speer M, Chakraborty R, Yang YT, LoParco CR, Berg CJ.   +4 more
europepmc   +1 more source

THE TONNAGE TAX – A SOURCE OF REPLENISHMENT OF THE STATE BUDGET AND AN INCENTIVE TO INVEST ON THE EXAMPLE OF REGULATION IN POLISH LAW

, 2019
Marija Holutiak-Pekalska
openalex   +1 more source

Exploring university student perspectives of a challenge‐based curriculum

The Curriculum Journal, EarlyView.
Abstract The world faces multiple global and local challenges, with some describing one challenge, climate breakdown, as an existential threat. Publications in this journal have highlighted the importance of curricula that help students better understand and address these challenges.
Miles Thompson, Alpesh Maisuria, Shona McCartney, Rhianna Hamilton   +3 more
wiley   +1 more source

Do political parties matter for property taxes? [PDF]

PLoS One
Aldunate F, Diaz C, Truffa S.
europepmc   +1 more source