Results 61 to 70 of about 13,084 (307)
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Youth Opinion Survey on Cigarette Prices
Tobacco Prevention and Cessation, 2018 This report presents the findings from the Youth Opinion Survey on Cigarette Prices conducted by the General Department of Taxation, Ministry of Economy and Finance and Psychology Department, Royal University of Phnom Penh.
Sovandara Kao +2 more
doaj +1 more source
Peran Keadilan dan Kepercayaan terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah
Jurnal Kajian Akuntansi, 2020 This study aims to analyze the correlation between procedural justice, distributive justice, and cognitive-based trust and voluntary compliance by Micro, Small and Medium Enterprises (MSMEs) taxpayers.
Nadia Fajriana +2 more
doaj +1 more source
ROMANIAN TAXPAYERS’ INCLINATION TO TAX CHEATING [PDF]
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation.
Carmen Comaniciu, Liliana Bunescu
core
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Tax Salience, Voting, and Deliberation [PDF]
Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax ...
Rupert Sausgruber, Jean-Robert Tyran
core +2 more sources
The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis [PDF]
We apply conjoint analysis to study the influence of tax labeling and tax earmarking on German taxpayers' willingness to contribute. From a survey based sample we show that labeling and earmarking effects can substantially increase participants ...
Blaufus, Kay +4 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya +3 more
wiley +1 more source
The Role of Institutional Pressures in Technology Adoption for Low‐Carbon Manufacturing
Business Strategy and the Environment, EarlyView.ABSTRACT Existing research highlights that the adoption of low‐carbon technologies in manufacturing operations is shaped by the external environment. However, limited understanding exists regarding how technology‐related uncertainty interacts with institutional pressures to influence firms' adoption strategies.
Diellza Salihu +2 more
wiley +1 more source
Health disparities in chronic liver disease
Hepatology, EarlyView., 2022 Abstract The syndemic of hazardous alcohol consumption, opioid use, and obesity has led to important changes in liver disease epidemiology that have exacerbated health disparities. Health disparities occur when plausibly avoidable health differences are experienced by socially disadvantaged populations.
Ani Kardashian +3 more
wiley +1 more source