Results 131 to 140 of about 854,591 (338)

Kids' Share 2008: How Children Fare in the Federal Budget [PDF]

open access: yes, 2008
Provides an annual analysis of trends in federal spending and tax expenditures on children's programs -- such as food stamps, tax credits, and Head Start -- and assesses the impact of future budget planning on ...
Adam Carasso   +4 more
core  

Improvement of tax control in Ukraine on the basis of implementing BEPS plan tools and automatic information exchange

open access: bronze, 2020
Liudmyla OLEYNIKOVA   +2 more
openalex   +2 more sources

European Ports as Energy Hubs: A Sustainability Index to Assess Territorial Development

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The capacity of ports to act as energy hubs is increasingly relevant in light of sustainability challenges and global crises like the Ukraine conflict, the COVID‐19 pandemic and energy scarcity. Numerous international and national initiatives are shaping the future of port development to address environmental and economic concerns.
Paolo Mazzocchi   +3 more
wiley   +1 more source

Green Entrepreneurial Mindset for a Sustainable Future: Does Environmental Dynamism Have a Say?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study investigates the influence of green entrepreneurial behaviour on the ever‐increasing concern to design a sustainable supply chain. The standard scales are utilized for the study, and data collected through online channels are tested for reliability and validity.
Rose Antony   +2 more
wiley   +1 more source

Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management

open access: yesJurnal Akuntansi Indonesia
This study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food
Saminem Saminem   +3 more
doaj   +1 more source

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat   +4 more
wiley   +1 more source

The Impact of Private Equity Ownership on Corporate Tax Avoidance [PDF]

open access: yes
This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational ...
Brad Badertscher   +2 more
core  

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