Results 71 to 80 of about 925,711 (286)

Does Climate Risk Affect Employment Decisions? International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur, Faten Lakhal, Hamza Nizar, Zvi Singer   +3 more
wiley   +1 more source

LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP

THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY
This 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 ...
openaire   +1 more source

The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez, Wim Van Opstal, Christina Bidmon, Saskia Manshoven, Julian Kirchherr   +4 more
wiley   +1 more source

Corporate Decarbonization: Understanding CO2 Emission Drivers Across High‐ and Low‐Polluting Firms in OECD Countries

Business Strategy and the Environment, EarlyView.
ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley   +1 more source

Mental accounting in tax liabilities

DECISION
AbstractMental accounting refers to a set of cognitive processes in which people code, categorize and evaluate money depending on where it came from and what they are going to spend it on, and this influences the way they make decisions. The concept of mental accounting violates the principles of standard economic theories, which consider money to be ...
Maryam Bathaei Javareshk, Briony D. Pulford, Eva M. Krockow   +2 more
openaire   +1 more source

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte, Ewald Aschauer, Helmut Pernsteiner   +2 more
wiley   +1 more source

Corporate Criminal Liability In Tax Crimes From The Perspective of The Strict Liability Doctrine

Yurisdiksi: Jurnal Wacana Hukum dan Sains
Tax crimes are a form of economic crime that has the potential to cause significant losses to state revenues. The development of corporate activity as a major component of economic activity indicates that various tax crimes are no longer committed ...
Kyagus Ramadhani, Tunggul Anshari SN, Prija Djatmika   +2 more
doaj   +1 more source

The Corrective Tax versus Liability As Solutions to the Problem of Harmful Externalities [PDF]

Although the corrective tax has long been viewed by economists as a theoretically desirable remedy for the problem of harmful externalities, its actual use has been limited, mainly to the domain of pollution.
Steven Shavell
core  

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

On the Choice Between Property Rules and Liability Rules [PDF]

When parties can bargain with each other in an externality situation, it is frequently argued that liability rules are preferable to property rules. The case for liability rules is thought to be strongest when the parties behave strategically, when the ...
A. Mitchell Polinsky
core