ROMANIAN TAXPAYERS’ INCLINATION TO TAX CHEATING [PDF]
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation.
Carmen Comaniciu, Liliana Bunescu
core
Quarterly financial statements Data for Russian firms. [PDF]
Marakueva M, Popova P.
europepmc +1 more source
ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi +3 more
wiley +1 more source
Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte +2 more
wiley +1 more source
Between fiscal returns and social harm: reframing gambling regulation in Kazakhstan through international evidence. [PDF]
Khamzina Z, Buribayev Y.
europepmc +1 more source
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Futurology of the Situation of Public Hospitals in Iran Until 2032 : Futurology of the Situation of Public Hospitals in Iran until 2032. [PDF]
Danesh G +3 more
europepmc +1 more source
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
The Impact of Economic Sanctions on Health and Strategies for Mitigation: A Glance at the Case of Iran. [PDF]
Mohammadshahi M +9 more
europepmc +1 more source
Strategic Shift: The Power of Green Strategy on Sustainability Performance
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

