Results 151 to 160 of about 1,377,751 (309)
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Institutional Tax Clienteles and Payout Policy [PDF]
This paper employs heterogeneity in institutional shareholder tax characteristics to identify the relationship between firm payout policy and tax incentives.
Li Jin, Mihir A. Desai
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Simple Is Better for Local Beverage Tax Policy Diffusion. [PDF]
Circulation, 2020 Bleich SN, Long MW.
europepmc +1 more source
Analysing The Effects Of Tax Benefit Reforms On Income Distribution: A Decomposition Approach [PDF]
To assess the impact of tax-benefit policy changes on income distribution over time, we suggest a methodology based on counterfactual simulations. We start by decomposing changes in inequality/poverty indices into three contributions: reforms of the tax ...
Bargain O, Callan T
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The evolution of aggregate stock ownership : [Version December 2010] [PDF]
, 2011 Since World War II, direct stock ownership by households has largely been replaced by indirect stock ownership by financial institutions. We argue that tax policy is the driving force.
Rydqvist, Kristian +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
The signaling effect of tax policy. [PDF]
The paper focuses on the signaling value of a tax when agents are less informed than the government on the effect of their consumption. The policy making process is analyzed as a game in which the government wants to influence consumers' behaviors ...
Barigozzi, Francesca +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie +4 more
wiley +1 more source
USING CONCESSIONAL TAXATION METHODS FOR INVESTMENT MARKETING PROJECTS IMPLEMENTING
Вестник университета, 2019 Authors analyze problems of tax policy to stimulate investment activity of companies and suggest ways of developing tax legislation. Authors consider tax policy at conditions of investment activity increasing and introduction of innovations. Tax benefits
E. Gulkova, M. Tipalina
doaj