Results 191 to 200 of about 854,591 (338)

Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia

, 2022
Sumarno Manrejo, Tri Yulaeli, Tri Yulaeli, Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia   +3 more
openalex   +2 more sources

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

Changes in e-cigarette use and related behaviors following the 2022 e-cigarette tax increase in China: A prospective longitudinal observational study. [PDF]

Tob Induc Dis
Yang T, Peng S, Cottrell RR.
europepmc   +1 more source

FAMILY HOLDING COMPANY: SUCCESSION PLANNING AND REDUCTION OF THE TAX BURDEN

Ricardo Denck
openalex   +2 more sources

Tax planning by multinational firms [PDF]

, 2017
Åsa Johansson, Øystein Bieltvedt Skeie, Stéphane Sorbe, Carlo Menon   +3 more
openalex   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

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

Public health impacts of legalizing recreational cannabis use in Canada and the US. [PDF]

World Psychiatry
Hall W, Fischer B.
europepmc   +1 more source

Influence of tax planning on financial performance of manufacturing companies listed at Nairobi Securities Exchange

, 2019
Simeon Mogote Oeta, Richard M. Kiai, Joseph Muchiri   +2 more
openalex   +2 more sources

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source