Results 101 to 110 of about 903,563 (292)
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Tax Treatment of Revenue Based Payments
, 2008 The influence of taxes on financing decision has long been discussed and different opinions exist concerning this subject. However, the importance of tax shield must not be underestimated because taxes can alter the effective interest rate of an instrument significantly.
openaire +4 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
When Sustainability Talks but Profits Decide: Evidence from Corporate Tax Payments
Jurnal Dinamika AkuntansiPurposes: This research is conducted to examine as how the sustainability signal represented by En- vironmental, Social, Governance Disclosure as an internal sustainability narrative and PROPER rat- ing as an external verified sustainability signal ...
Linda Ayu Wulandari, Hendro Paulus
doaj +1 more source
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? [PDF]
Recent fiscal policies, including the 2008 stimulus payments and the 2009 Making Work Pay tax credit, aimed to increase household spending. This paper quantifies the spending response to these policies and examines differences in spending by whether the ...
Claudia R. Sahm +2 more
core
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
FROM SOCIAL POLICY TO TAX POLICY. RETURN TO THE PAST
Вестник университета, 2019 The article discusses changes made in the system of obligatory social insurance, the inclusion of obligatory social insurance payments to the Tax code of the Russian Federation, consolidation of the tax authorities control functions.
L. Kramarenko, A. Lukashevich
doaj
Do Digital Payments SPUR GST Revenue: Indian Experience
Buletin Ekonomi Moneter dan PerbankanThis paper measures the effect of digital payments on enhancing goods and services tax (GST) revenue in India using monthly time-series information on tax collections and digital payments.
Surender Kumar
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Assessment of Immigrants' Premium and Tax Payments for Health Care and the Costs of Their Care.
JAMA Netw Open, 2022 Ommerborn MJ +5 more
europepmc +1 more source