Results 101 to 110 of about 138,553 (302)
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Debt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic
Technological and Economic Development of Economy, 2019 Companies use different methods and techniques to transfer taxable profits to tax havens. The paper aims at analysing the influence of the relocation of the registered office of Slovak companies in tax havens in relation to the leverage ratio and the ...
Michal Ištok, Mária Kanderová
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley +1 more source
Минимизация и оптимизация налогообложения как элементы налогового планирования
Путеводитель предпринимателя, 2020 The object of an article is characterization and comparative analysis of current methods of influence on the financial-economic management of enterprise as tax minimization, tax optimization and tax planning, that, overall would determine an effective ...
doaj
TRENDS IN INTERNATIONAL TAX PLANNING: NEW QUALIFICATIONS AND TAX JURISDICTION SHOPPING [PDF]
Challenges of the Knowledge Society, 2019 In 2015 the unprecedented leak of 11,5 million files from Mossack Fonseka, one of the world’s biggest offshore law firms, echoed around the globe after demonstrating variety of sophisticated ways in which the wealthy can use offshore tax jurisdictions.
Vladimir TROITSKIY
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
A Generic Path Algorithm for Regularized Statistical Estimation [PDF]
, 2012 Regularization is widely used in statistics and machine learning to prevent overfitting and gear solution towards prior information. In general, a regularized estimation problem minimizes the sum of a loss function and a penalty term. The penalty term is
Wu, Yichao, Zhou, Hua
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Optimal Tax Theory, Econometric Evidence, and Tax Policy [PDF]
, 1978 A renewed interest in the theory of optimal taxation has emerged in recent years. The theory of optimal taxation generally has followed two disparate paths: the theory of optimal commodity (or indirect) taxation and the theory of optimal income (or direct) taxation. Only occasionally have attempts been made to integrate or compare these two approaches.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Pengaruh Sanksi Administrasi dan Surat Paksa terhadap Optimalisasi Pencairan Tunggakan Pajak (Studi pada Kantor Pelayanan Pajak Pratama Singosari) [PDF]
, 2014 The trust given by the government to taxpayers in self-assessment system should be able to run well according to the plan. Taxpayers are capable for performing their tax duty well and properly without negligence, deliberateness, and ignorance concerning ...
Wardani, D. M. (Danis)
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