Results 51 to 60 of about 13,084 (307)

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

RETHINKING ECONOMICS-OF-CRIME MODEL OF TAX COMPLIANCE FROM BEHAVIORAL PERSPECTIVE APPLIED TO ROMANIAN CASE [PDF]

Annals of the University of Oradea: Economic Science, 2016
Present paper tackles several research paradigms regarding tax compliance behavior that have been used to understand tax evasion phenomenon and tax avoidance behavior of the taxpayer.
Elena Ana Iancu(Nechita), Ioana Florina Popovici - Coita, ,   +3 more
doaj  

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source

KNOWLEDGE IS POWER. IMPROVING TAX COMPLIANCE BY MEANS OF BOOSTING TAX LITERACY [PDF]

Annals of the University of Oradea: Economic Science, 2015
Because empirical investigations entailing classical tax evasion models often reported consistent deviations from perfect rationality, social scientists interested in tax behavior have extended their area of research by focusing on compliance ...
Nichita Ramona-Anca
doaj  

Back to Nature or Technology to the Rescue? Climate Managers' Preferences for Investment in Carbon Dioxide Removal

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili, Robert Mai, Rolf Wüstenhagen, Moritz Loock   +3 more
wiley   +1 more source

Economic psychology - behavioural and emotional responses of taxpayer to taxation in the context of tax fairness

Journal of Modern Science
Objectives Analysis of cognitive processes in the field of sub-actual illusions Material and methods Economic psychology is concerned with the study of consumer and economic mechanisms.
Tomasz Wołowiec, Marcin Stencel, Adrianna Othmani, Przemysław Górski   +3 more
doaj   +1 more source

FISCAL AND PSYCHOLOGICAL FACTORS OF TAX EVASION

Socio-economic relations in the digital society
The article is devoted to the study of behavioural factors that influence the decision-making of business entities and the population regarding tax evasion. The problem of tax evasion from the point of view of the influence of psychological characteristics of the individual and external economic factors on the deviant behaviour of taxpayers is ...
Oksana Posadnieva, Larysa Sidelnykova
openaire   +2 more sources

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

Consumers' Intention to Use Circular Business Models: A Configurational Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg, Christian Garaus, Raphaela Hellmayr, Siegfried Pöchtrager, Petra Riefler   +4 more
wiley   +1 more source

Tax Chat! The Economic Psychology of Tax Behavior

, 2021
In this month's Tax Chat! we talk with Professor Erich Kirchler of the Faculty of Psychology at the University of Vienna. Erich is the author of Economic Psychology: An Introduction (with Erik Hoelzl) and Economic Psychology of Tax Behaviour.
Kirchler, Erich
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