Results 111 to 120 of about 700,728 (291)
Reforming the corporate manager’s liability for tax liabilities
, 2016 Le mécanisme de solidarité traverse le droit fiscal. D’essence civile, la solidarité est intimement liée aux moyens de recouvrement dont dispose l’administration. S’agissant du dirigeant de société, sa « responsabilité pécuniaire » ou « solidarité patrimoniale » est actuellement suspendue à la décision du juge.
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Talent Management in SMEs: Unraveling the Role of Contextual Factors
Human Resource Development Quarterly, EarlyView.ABSTRACT Employing a multiple case study analysis, this paper explores the contextual factors—internal, external, and relational—that affect small and medium‐sized enterprises (SMEs) in designing their approaches to talent management (TM). Results underscore the significance of two prominent internal variables—namely, organizational size and ownership ...
Franca Cantoni +2 more
wiley +1 more source
Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?
International Journal of Finance &Economics, EarlyView.ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis +2 more
wiley +1 more source
Mergers and Acquisitions and Brexit: A Natural Experiment
International Journal of Finance &Economics, EarlyView.ABSTRACT We study the impact of Brexit uncertainty on one of the most important forms of corporate investment: mergers and acquisitions (M&As). Brexit provides us with an ideal natural experiment to explore the real effects of economic uncertainty and understand the underlying transmission mechanism. We document a significant decline in the number of M&
Di Luo +3 more
wiley +1 more source
LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP
THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETYThis report presents the main characteristics of undisclosed partnership, outlines the factual composition of joint liability and its specific features in case of undisclosed partnership. the influence of this type of partnership on the liability of public claims, as well as the specifics of joint and several liability in financial law are an emphasis ...
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International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the environmental, social and governance (ESG) scoring methodologies used by Bloomberg and S&P Global through the lens of Data Envelopment Analysis (DEA). It addresses a notable gap in the literature by identifying the underlying factors that shape ESG scores and providing practical insights for companies seeking to ...
Philipe Balan +4 more
wiley +1 more source
New Evidence on Investors’ Valuation of Deferred Tax Liabilities
, 2018 J. Hamilton
semanticscholar +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
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THE IMPACT OF INTERNATIONAL TAXATION AT CORPORATE FINANCIAL SOLUTIONS
Вестник университета, 2019 The article analyzes the impact of international tax policy on stimulation of investment activity of Russian and foreign companies. The necessity of development of legislation in this area. The possibilities of making corporate financial decisions in the
E. Gulkova, I. J. Ingibian
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Embedded Tax Liabilities and Portfolio Choice
Journal of Portfolio Management, 2013 P. Turvey, Anup Basu, P. Verhoeven
semanticscholar +1 more source