Results 91 to 100 of about 2,164,251 (328)
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan Garrido +3 more
wiley +1 more source
Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98 [PDF]
In this paper company-level panel data are used to explore the role of tax changes on corporate financial policy. A panel model for the years 1993-98 is estimated confirming the explanatory power of the tax variable.
Alessandra Staderini
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi +3 more
wiley +1 more source
Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform
, 2020 Alisa Tazhitdinova
openalex +1 more source
DISTORTIONARY IMPACTS OF THE 1982 AND 1986 U.S. TAX CODES ON CAPITAL INVESTMENTS: A CASE STUDY OF INVESTMENT IN ORANGE GROVES [PDF]
The 1980s have been a period of dramatic change for the income tax code in the United States. Although numerous modifications were considered in policy deliberations, two key goals, the reduction of the importance of tax considerations in investment ...
Boggess, William G. +2 more
core +1 more source
Exploring university student perspectives of a challenge‐based curriculum
The Curriculum Journal, EarlyView.Abstract The world faces multiple global and local challenges, with some describing one challenge, climate breakdown, as an existential threat. Publications in this journal have highlighted the importance of curricula that help students better understand and address these challenges.
Miles Thompson +3 more
wiley +1 more source
Tax reform for dirty intermediate goods: theory and an application to the taxation of freight transport [PDF]
The purpose of this paper is to study, within a general equilibrium framework, the welfare implications of a balanced-budget tax reform for an externality-generating intermediate input in a second-best economic environment.
Bruno De Borger +2 more
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Deep Underground Science and Engineering, EarlyView.This paper explores how climate‐resilient technologies, such as smart grids, digital twins, and self‐healing materials, can enhance urban resilience. It highlights the urgent need for proactive planning, public‐private collaboration, and data‐driven innovation to future‐proof underground infrastructure amid accelerating climate and urban pressures ...
Kai Chen Goh +12 more
wiley +1 more source
The Corporate Income Tax: international trends and options for fundamental reform [PDF]
This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Michael P. Devereux +1 more
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ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.This paper explores global solar PV deployment, cost trends, and grid integration challenges in 2025. It examines the role of energy storage in firming solar output and supporting electric vehicle (EV) growth, alongside policy shifts, investment flows, and technological innovations.
Ehsan Rezaee, S. Ravi P. Silva
wiley +1 more source