Results 81 to 90 of about 7,122 (252)
Benford Law and fraudulent financial statements of unlisted enterprises
Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanhThe private sector plays a vital role in the economic growth of a country and contributes significantly to the state’s budget through tax revenue.
Nguyễn Thị Thu Hiền +1 more
doaj +1 more source
TAX LIABILITIES. APPEAL TO FORECLOSURE
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 According to art. 622 of the Code of Civil Procedure, the obligation established by court order or by another enforceable title is carried out willingly. If the debtor does not carry out his duties willingly, it will be achieved by foreclosure.
openaire +1 more source
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo +3 more
wiley +1 more source
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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Business Strategy and the Environment, EarlyView.ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer +3 more
wiley +1 more source
A MODERN VIEW OF TAX LIABILITY
Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, 2023 T.O. Kolomoiets +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT As climate change and environmental deterioration continue to escalate due to substantial CO2 emissions, nations worldwide are implementing approaches to alleviate CO2 emissions and accomplish carbon neutrality (CNE) goals. The current study examined CNE objectives for five selected nations in Africa, spanning from 1990 to 2022.
John Wiredu +4 more
wiley +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
Do High Temperatures Affect Firm Demography? Evidence From Italy
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the impact of high temperatures and heat stress on Italian firm demography during 2009–2022. Combining provincial‐firm‐level data with a high‐resolution multidecadal meteorological dataset, we investigate whether high temperatures—absolute and anomalous—affect firm entry and exit rates.
Concetta Carnevale +3 more
wiley +1 more source