Results 121 to 130 of about 971,278 (292)
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini +3 more
wiley +1 more source
Ohio individual income tax : tax years 1974 - [2009]
Tax years 1974-; "Table TS-8."; "Tax went into effect in 1972. However, the data for 1972 and 1973 is unreliable, and is not shown in this table."; For each year provides: Number of tax returns; total federal adjusted gross income (in millions); average ...
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Optimizing tax liability of a legal entity
, 2012 The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning.
Vápeník, Jan
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Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
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
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
Ohio individual income tax : tax years 1974 - [2010]
Annual; "Table TS-8."; "Tax went into effect in 1972. However, the data for 1972 and 1973 is unreliable, and is not shown in this table."; For each year provides: Number of tax returns; total federal adjusted gross income (in millions); average federal ...
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The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations [PDF]
U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income.
Rosanne Altshuler, T. Scott Newlon
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies.
Filip Hampl +1 more
wiley +1 more source
Ohio individual income tax : tax years 1974 - [2012]
Annual; "Table TS-8."; "Tax went into effect in 1972. However, the data for 1972 and 1973 is unreliable, and is not shown in this table."; For each year provides: Number of tax returns; total federal adjusted gross income (in millions); average federal ...
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