Results 151 to 160 of about 5,673,954 (346)
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
RETIREMENT PLANNING BY FARMERS: OPPORTUNITIES IN THE TAXPAYER RELIEF ACT OF 1997 [PDF]
Relatively few farmers regularly use tax-favored retirement accounts to diversify long-term farm assets with nonfarm savings. The Taxpayer Relief Act of 1997 creates new investment opportunities for both IRAs and regular capital assets. Complex tradeoffs
Monke, James D.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
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 +1 more
doaj
Tax Planning, Corporate Tax Avoidance and Real Earnings Management: GMM Approach in Nigeria
Copernican Journal of Finance & AccountingThe study examines the effect of tax planning and corporate tax avoidance on Real Earnings Management (REM) in Nigeria. Data were gathered from the financial reports of 58 listed non-financial firms for twelve years, from 2010 to 2021.
Saheed Akande Shittu +2 more
doaj +1 more source
An Econometric Model for Forecasting Internal Taxes: A National Level Approach [PDF]
Tax revenue forecasting is an essential input in the budgetary process. The ability to project and forecast future tax collections is an important element in the identification of future budgetary gaps and in the planning of new tax measures that may be ...
Manasan, Rosario G. +1 more
core
From tax evasion to tax planning
, 2012 This paper analyzes within a simple model how a removal of bank secrecy can impact tax revenues and banks'profitability, assuming that offshore centers are able to offer sophisticated but legal, tax planning. Two alternative regimes are considered. A first, in which there is strict bank secrecy and a second, where there is international information ...
Arnaud Bourgain +2 more
openaire +2 more sources
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
TAX PLANNING AND THE TIMELINESS OF FINANCIAL REPORTING IN LISTED MANUFACTURING FIRMS IN NIGERIA
Malete Journal of Accounting and FinanceThe 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 +1 more
doaj
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source