Results 111 to 120 of about 971,278 (292)
, 2011 " ... focuses on the federal tax consequences of using a limited liability company (LLC) for conducting business operations. It is not a primer on the fundamentals of partnership taxation.
Lohnes, Karen., Starr, Samuel P.
core
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
Business Strategy and the Environment, EarlyView.ABSTRACT To understand the heterogeneous performance outcomes of sustainable entrepreneurship, this study investigates the role of founder impression management. We develop and test a moderated mediation model, drawing on signaling and impression management theories, using a dual‐study design with longitudinal data (n = 217) and survey data (n = 259 ...
Rongzhi Liu +6 more
wiley +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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers and barriers shaping the adoption of salvaged automotive components (‘green parts’) in the UK accident repair sector and evaluates the strategic implications for intermediary firms in fragmented service ecosystems.
Gu Pang +3 more
wiley +1 more source
Comparing Income Tax Liability Across States: Where Does Missouri Rank? [PDF]
, 2017 The answer to the question “Is Missouri a low-tax state?” depends on the approach used. This paper addresses the question by comparing income taxes. Specifically, for purposes of comparison we calculate, for each state, the income tax liability for a ...
Hafer, R. W., Rathbone, Michael
core
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
Tax in the Cathedral: Property Rules, Liability Rules, and Tax [PDF]
, 2013 The distinction between property rules and liability rules has revolutionized our understanding of many areas of law. But scholars have long assumed that this distinction has no relevance to tax law. This assumption is flatly wrong.
Blair-Stanek, Andrew
core +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.
openaire +1 more source
Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco +3 more
wiley +1 more source