Results 111 to 120 of about 2,987,809 (252)
The business tax literacy of Australian small businesses
, 2022 Having a basic understanding of the tax system would seem to be part of the knowledge base required for those wishing to run a small business, as owners are likely to be key decision-makers.
Belle Isle, Melissa +2 more
core
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli +3 more
wiley +1 more source
, 2005 Why would anyone in Australia advocate the introduction of another tax? Australia already has a complex range of taxes and the last thing most Australians would say they need is yet another tax.
Sangkuhl, Elfriede
core
Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio +2 more
wiley +1 more source
Belgium: Transparent Entities: The Case of the French SCI under the Belgium-French Tax Treaty
, 2018 peer reviewedThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law.
Richelle, Isabelle
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Business Strategy and the Environment, EarlyView.ABSTRACT While much research stresses the importance of stakeholder involvement and inter‐organizational collaboration in sustainable business model innovation, less is known about the dynamics and actor roles of these collaborative processes. This article investigates one particular role in the process: the orchestrator, a role taken by secondary ...
Leonie Schlüter
wiley +1 more source
, 2019 Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
core
Business Strategy and the Environment, EarlyView.ABSTRACT Decarbonization is a contemporary and critical organizational agenda for meeting climate change goals, but little is known about how strategies deployed to meet decarbonization goals interact with employees' agentic capacities and coping strategies, particularly in the context of supply chain pressures and power dynamics.
Anushree Tandon +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang +2 more
wiley +1 more source