Results 81 to 90 of about 700,728 (291)
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Prawo Budżetowe Państwa i Samorządu, 2019 This article is dedicated to selected issues relating to an institution of a tax expert. This institution is regulated by the Act on enforcement proceedings in the administration.
Ireneusz Nowak +1 more
doaj +1 more source
, 2018 This paper shows how, under existing tax law, illegal wage underpayment by an employer (sometimes called “wage theft”) may generate employer tax liability for unreported income or disallowed business expense deductions. Given that the tax authority needs information from the underpaid worker to prove such liability, the paper identifies two ways that a
openaire +4 more sources
The Spanish personal income tax: facts and parametric estimates
SERIEs: Journal of the Spanish Economic Association, 2019 In this paper, we use administrative data on tax returns to characterize the distributions of before- and after-tax income, tax liabilities and tax credits in Spain for individuals and households.
Esteban García-Miralles +2 more
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Cogent Economics & FinanceThe unethical tax planning practices of Multinational Companies globally remain a significant and unresolved empirical issue in tax and accounting research.
P. V. Thayyib
doaj +1 more source
Agreement of the silent partnership – tax and legal consequences of its conclusion and execution
Prawo Budżetowe Państwa i Samorządu, 2016 The institution of the silent partnership is not currently regulated by any legal act in the Polish legal system, although its importance in practice is not in doubt.
Monika Zieniewicz
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
ISSUES ABOUT THE EVALUATION OF THE FINANCIAL INSTRUMENTS AND TAX IMPLICATIONS [PDF]
Strategii Manageriale, 2014 Accounting assessment is a process with tax implications on accounting figures. In fact, when it comes to evaluation, we need to clarify exactly what is being refered to: it s about the individual assessment of an asset or liability, or about the global ...
Camelia-Catalina, MIHALCIUC +2 more
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