Results 161 to 170 of about 1,011,260 (296)

Does Climate Risk Affect Employment Decisions? International Evidence

open access: yesBusiness 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   +3 more
wiley   +1 more source

Corporate Tax Avoidance and Firm Value [PDF]

open access: yes
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Mihir A. Desai, Dhammika Dharmapala
core  

Trust and Transformation: Institutional Complexity in Carbon Market Adoption in Emerging Economies' Land‐Based Private Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya   +3 more
wiley   +1 more source

MODEL OF FORMATION OF TAX OBLIGATIONS OF ENTERPRISES

open access: yes
In the article, at the current stage of economic liberalization and modernization in the Republic of Uzbekistan, the system of tax obligations of enterprises and measures for effective management of their tax opportunities, as well as their specific ...
Abdusherozov Abdullo Baxtiyorovich
core   +1 more source

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari   +2 more
wiley   +1 more source

The Politics of Tax Administration: Evidence from Spain [PDF]

open access: yes
Does there exist a connection between the political power and the tax administration? In this paper, we offer empirical evidence from Spain that there exists.
Alejandro Esteller-More
core  

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

open access: yesBusiness 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   +4 more
wiley   +1 more source

Home - About - Disclaimer - Privacy