Results 61 to 70 of about 2,987,809 (252)

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang   +3 more
wiley   +1 more source

The effect of political relations with the government on the relationship between ownership structure and tax avoidance [PDF]

open access: yesپژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2018
This paper examines the effect of political relations with the government on the relationship between ownership structure and tax avoidance in listed companies in Tehran Stock Exchange.
Farzin Rezaei, soraya weysihesar
doaj  

Subjects of Tax Relations: Features of Legal Status and Classification [PDF]

open access: yes, 2019
The relevance of the subject matter is conditioned upon the fact that nowadays, both tax law theory and the current tax legislation fail to provide a single, unified definition of the concept of ‘subject of tax relations’.
Kasianenko, Liubov Mykhailivna   +4 more
core   +1 more source

Does Climate Risk Affect Employment Decisions? International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur   +3 more
wiley   +1 more source

Distributional analysis of the Ohio estate tax, 2000-2004

open access: yes, 2006
"Kristianto Haryanto, Intern; Caroline Steigerwald, Tax Analyst; Mike Sobul, Administrator."; "December 2006."; Includes bibliographical references (p. 12).; Harvested from the web on 4/30/12Revenues from the estate tax are divided between the state and ...

core   +1 more source

Factors Affecting Indonesian Corporate Risk

open access: yesJurnal Dinamika Akuntansi
Purpose: To investigate how political relations, sustainability performance, and information quality affect company tax risk in Indonesia, as well as how corporate governance influences these three variables moderatingly.
Mauliddini Nadhifah, Susi Dwi Mulyani
doaj   +1 more source

Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra   +2 more
wiley   +1 more source

Unknown issues of digitalizing the tax domain [PDF]

open access: yesSrpska Politička Misao
The application of digital technologies in the tax domain represents a confirmation of modernization and the turning point in the development of the state's tax function.
Dimitrijević Marina
doaj   +1 more source

Sound Financial Practices and Entrepreneurs' Socio‐Environmental Commitment: Revealing the Role of Financial Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño   +2 more
wiley   +1 more source

Strategic Shift: The Power of Green Strategy on Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley   +1 more source

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