Results 81 to 90 of about 24,793 (311)

Towards Systemic Leadership Resilience: Proposing the Hybrid Artificial Intelligent Leader in Response to Economic Crises

open access: yesCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT Researchers now understand that the Great Recession stemmed from a “systemic leadership failure,” involving various entities such as the government, financial institutions, investors, homeowners, and regulators. Consequently, traditional leadership approaches of the time came under intense scrutiny, necessitating a shift in leadership ...
Faidon Theofanidis   +2 more
wiley   +1 more source

Tax reform, tax shifting and enterprise innovation

open access: yesTechnological and Economic Development of Economy
Fiscal and tax policies, as important forms of government regulation and control of the economy, have a profound impact on both macroeconomics and microeconomics and have been widely studied by scholars.
Rang-Kun Qi, Zhuang Xiong, Yuriy Bilan
doaj   +1 more source

Perseverance is innovation: the journey to successful tobacco tax reform. [PDF]

open access: yesTob Control, 2022
Drope J, Siu E, Chaloupka FJ.
europepmc   +1 more source

Evaluating the Resilience of ESG Investments in European Markets During Turmoil Periods

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the resilience of Environmental, Social, and Governance (ESG) investments during periods of financial instability, comparing them with traditional equity indices of the three largest economies in the European Union by gross domestic product: Germany, France, and Italy.
Barbara Iannone   +2 more
wiley   +1 more source

Does the limiting debt tax benefits curb tax aggressiveness? Evidence from Indonesia 2016 debt-to-equity reform

open access: yesJournal of Government and Economics
This study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean   +3 more
doaj  

Impact assessment of corporate income tax nullification: case of Armenia

open access: yesСтратегические решения и риск-менеджмент, 2017
Armenian economy currently experiences a range of fundamental challenges which require institutional solutions. Loans for businesses are allocated under unfavourable conditions as compared with other countries.
O. A. Patvakanian
doaj   +1 more source

Understanding the Behavior of High‐Tech and Non‐High‐Tech Firms on Environmental Sustainability: New Evidence From the United States

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Achieving environmental goals requires transformative change that supports the development of high‐tech industries for the deployment and diffusion of existing technologies. As technology evolves continuously, businesses in the high‐tech industry play a crucial role in this transition by introducing new technologies and practices that impact ...
Ismail Demirdag   +3 more
wiley   +1 more source

Does capital bear the burden of local corporate taxes? Evidence from Germany

open access: yesJournal of Government and Economics, 2023
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market ...
Aria Ardalan   +3 more
doaj  

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