Results 121 to 130 of about 3,110 (302)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Tax sanctions, tax reform factors, and SME compliance in Ghana
International Journal of Research in Business and Social Science (2147- 4478)This study examined the moderating effect of tax sanctions on the relationships between tax reform factors (knowledge in tax laws, tax rights, tax business income) and tax compliance among SMEs in Ghana. The study adopted quantitative research design. Stratified random sampling technique was deployed in the selection of two hundred and fifty-two (252 ...
Isaac Nyame, Sampson Afrifa Jnr
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
PENGARUH KEBIJAKAN PERPAJAKAN, SANKSI ADMINISTRASI DAN UNDANG-UNDANG PERPAJAKAN TERHADAP PERENCANAAN PAJAK (TAX PLANNING) [PDF]
, 2018 Putri Juliani M, 2018: The influence of tax policy, administrative sanction and tax law against tax planning.Universitas Negeri Jakarta. This research aimed to analyze the effect of tax policy, administrative sanction and tax law against tax planning ...
MARDIANA, PUTRI JULIANI
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The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Tax compliance, self-assessment and tax administration
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
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Removal of the sanction of imprisonment as an enforcement method for council tax arrears in Wales [PDF]
Council tax is a well-established household expense and a fundamental component of local authority revenue, used to fund local services. The majority of households are able to pay their bill, but when individuals fall into arrears, the local authority ...
Mack, Jennie
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Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
, 2014 Vergi yaptırım hukuku, vergi suç ve kabahatleri ile ilgili düzenlemelere aykırı fiiller karşısında müeyyide uygulanmasını öngören kurallar bütünüdür. Bu çerçevede öncelikle kabahat ve suç kavramlarının birbirlerinden ayrılması ve vergi kabahatleri ile ...
Ömercioğlu, Abdullah
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