Results 121 to 130 of about 3,111,011 (292)

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

The Impact of Corporate Governance Attributes on Tax Planning of Listed Deposit Money Banks In Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
This study examines the impact of corporate governance attributes specifically (Board size, Board composition and Audit committee size) on tax planning peroxide by effective tax rate of listed deposit banks in Nigeria.
Muhammad Muhammad Sallau
doaj   +1 more source

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

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, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

TAX PLANNING AND THE TIMELINESS OF FINANCIAL REPORTING IN LISTED MANUFACTURING FIRMS IN NIGERIA

Malete Journal of Accounting and Finance
The timeliness of financial reports is a critical aspect of management and reporting, and its connection with tax planning in Nigeria's manufacturing sector seems complex and multifaceted.
Ikponmwosa Michael Igbinovia, Amaka Nkiru Unamma   +1 more
doaj  

Utilisation of Directors’ Remuneration in Tax Planning

Malaysian Management Journal, 2011
Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues.
Nor Shaipah Abdul Wahab, Nur Azliani Haniza Che Pak   +1 more
doaj  

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

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

Other title: In the Matter of the Appeal of Lafarge Midwest / Martin Tractor Co., Inc. from an Order of the Division of Taxation on Assessment of Sales Tax : WOrder Denying the Kansas Department of Revenue's Motion for Summary Judgment; Other title: Order Denying the Kansas Department of Revenue's Motion for Summary Judgment

, 2009
application/pdf; "Docket No.
Kansas. Court of Tax Appeals.
core   +1 more source

Other title: In the Matter of the Appeal of Burch, Ian A. from an Order of the Division of Taxation on Assessment of Controlled Substances Tax : Order Granting Kansas Department of Revenue's Motion for Summary Judgment; Other title: Order Granting Kansas Department of Revenue's Motion for Summary Judgment

, 2009
application/pdf; "Docket No.
Kansas. Court of Tax Appeals.
core   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

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