Results 131 to 140 of about 2,987,809 (252)

Driving Greater SME Engagement With Stakeholder Support for Environmental Sustainability: The Role of Resources, Barriers and Dependency Activation Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT External stakeholders are critical in enabling SMEs to achieve environmental sustainability. Yet, despite the growing availability of sustainability support, SME engagement remains limited. This article addresses significant gaps in the SME sustainability literature by mapping the support ecosystem and explaining why available sustainability ...
Cristina Fona   +2 more
wiley   +1 more source

Tensions in tax decision-making; the decision to not collect tax

open access: yes, 2012
The Commissioner of Taxation is vested with the power to assess tax, and with the power to collect tax which is due and owing. However, the Commissioner and the responsible Minister also have a statutory power to not collect tax, thus creating an ...
Fisher, RK
core  

When and How Do Women Directors Matter for Corporate Sustainability? The French Case

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines when and how board gender diversity matters for corporate sustainability. Using a sample of French listed firms over 2006–2024, we combine dynamic system GMM estimations with difference‐in‐differences tests around France's phased board gender quotas.
Amandeep Mattoo, Pascal Nguyen
wiley   +1 more source

Portfolio Substitution and the Revenue Cost of the Federal Income Tax Exemption for State and Local Government Bonds

open access: yes, 2011
This paper illustrates how different assumptions about household portfolio behavior influence estimates of the amount of individual income tax revenue that would be collected if the interest tax exemption for state and local government bonds was repealed
Ramírez Verdugo, Arturo   +1 more
core  

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass   +3 more
wiley   +1 more source

Attacking the public health crisis of hepatocellular carcinoma at its roots

open access: yesHepatology, EarlyView., 2022
Abstract As the third most common cause of cancer‐related death worldwide with significant mortality rates in the United States, hepatocellular carcinoma has strong association with cirrhosis and chronic hepatitis B virus (HBV) with a growing at‐risk population from the rise in chronic liver disease from alcohol use and nonalcoholic fatty liver disease.
Hannah M. Lee   +3 more
wiley   +1 more source

Advancing Sustainable Competitive Advantage through Green Digital Transformation Leadership, Green Technological Innovation and Green Digital Transformation: An Integrated SEM–NCA Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental sustainability has raised global concerns following the increase in carbon emissions due to industrial and commercial activities. As such, this research aims to examine the association between green digital transformation leadership (GDTL) in Malaysian manufacturing companies and sustainable competitive advantage (SCA), with ...
Arsalan Zahid Piprani   +6 more
wiley   +1 more source

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