Results 101 to 110 of about 925,711 (286)

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon   +2 more
wiley   +1 more source

Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target

open access: yesFoundations of Management
This paper examines the effect of liquidity constraints on tax liability targeting among banks in Ghana, with emphasis on the persistence and speed of adjustment toward tax targets.
BOATENG Kwakye   +2 more
doaj   +1 more source

A note on the neutrality of profit taxes and tax compliance with imperfect detection [PDF]

open access: yes
In a tax-evasion model with profit tax, we reexamine and clarify the issues of neutrality and separability with imperfect detection of tax fraud.
Chiaen J. Wu, K. L. Glen Ueng
core  

Food Waste Applications Beyond the West: Archetypes and Insights From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong   +2 more
wiley   +1 more source

Corporate Tax Evasion with Agency Costs [PDF]

open access: yes
This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and ...
Keith J. Crocker, Joel Slemrod
core  

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen   +2 more
wiley   +1 more source

Tax Liability for Wage Theft

open access: yes, 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

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source

Income tax liability ::concepts and calculation /

open access: yes, 2011
" ... serves three primary functions for the practitioner. First, the portfolio explores the scope and fundamental concepts of tax liability. Topics presented include the regular, alternative minimum, and other taxes for individuals, corporations ...
Maule, James Edward,
core  

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