Results 81 to 90 of about 805,276 (254)
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 [PDF]
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
core
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
Transformation of Tax Policy in the Context of Iran’s Changing Anti-Sanctions Strategy [PDF]
Финансовый журналThe Iranian resistance economy model increasingly relies on tax policy in search of a stable replacement for oil revenues. However, the rising tax burden causes discontent within the country and encourages tax evasion.
L.P. Koroleva
doaj +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
core
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland [PDF]
This paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World Values Survey and International Social Survey Programme ...
Benno Torgler
core
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
International Journal of Business, Economics, and Social DevelopmentThis study investigates the influence of tax administrative sanctions and taxpayer awareness on taxpayer compliance in the Micro, Small, and Medium Enterprises (MSME) sector.
Widayanti, Nur Hidayah K Fadhilah
doaj +1 more source