Results 121 to 130 of about 5,673,954 (346)
The Extractive Firm's Cost Spillover Tax for the Extended Hotelling Model [PDF]
We consider a competitive extraction industry comprising many small firms, each with a slightly different quality of mineral holdings. With "rapidly" declining quality of holding per firm, we observe rent declining over an interval.
Andrei Bazhanov +2 more
core
Optimal Carbon Taxes for Emissions Targets in the Electricity Sector
, 2018 The most dangerous effects of anthropogenic climate change can be mitigated by using emissions taxes or other regulatory interventions to reduce greenhouse gas (GHG) emissions.
Dvorkin, Yury +3 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
TAX PLANNING : SEBUAH PENGANTAR SEBAGAI ALTERNATIF MEMINIMALKAN PAJAK
Jurnal Akuntansi dan Keuangan, 1999 It is not public's secret anymore, that if there are some efforts from tax payers, not only individual but also business entity to manage the amount of taxes that they have to be pay to the government.
Yenni Mangoting
doaj
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Eurasian Journal of Management & Social SciencesThis paper explored the mediating effect of profitability on the link between tax planning (TPL) and the value of listed non-financial firms in Nigeria.
Isah Umar Kibiya +4 more
doaj +1 more source
The Tax Burden on Cross-Border Investment: Company Strategies and Country Responses [PDF]
We look at the tax burden on direct investment from three perspectives. The first section illustrates how the recognition of company tax planning and of the importance of intellectual property affects measures of effective tax rates.
Harry Grubert
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Pengaruh Kebijakan Perpajakan, Administrasi Perpajakan, Tarif Pajak dan Loopholes terhadap Motivasi Manajemen dalam Melakukan Tax Planning (Studi Empiris pada Wajib Pajak Badan yang Terdaftar di Kpp Pratama Pekanbaru Senapelan) [PDF]
, 2017 The research aims to examine The Influence of tax policy, tax administration, tax rates and loopholes to the motivation of the management company in tax planning.
Agneza, P. (Putri) +2 more
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