Results 41 to 50 of about 2,315,880 (217)
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy requires firms to mobilize organizational capabilities that redesign how value is created, delivered, and captured. Although Circular Business Model Innovation (CBMI) has emerged as the central operational mechanism for circular transformation, the capability stack that triggers CBMI and the ...
Haowen Li +4 more
wiley +1 more source
Tax Reform and Automatic Stabilization [PDF]
A fundamental property of a progressive income tax is that it provides implicit collective insurance against idiosyncratic shocks to income by dampening the variability of disposable income and consumption.
James P. Ziliak, Thomas J. Kniesner
core
Business Strategy and the Environment, EarlyView.ABSTRACT Against the backdrop of aligning digital expansion with green growth objectives, exploring effective financial support pathways for firms' digital–green synergistic transformation (DGST) holds significant theoretical and practical value. This study examines the impact, mechanisms, and heterogeneity of patent pledge financing on firms' DGST ...
An Pan, Puyu Mi, Yijiao Shi, Xunpeng Shi
wiley +1 more source
, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
core +5 more sources
Singapore’s Recurrent Budget Surplus The Role of Conservative Growth Forecasts [PDF]
Aided by strong economic growth the Singapore government has been able to keep both the tax rate and the government expenditure rate low and yet generate healthy budget surpluses year after year.
Ananda Jayawickrama, Tilak Abeysinghe
core
Journal of Consumer Behaviour, Volume 24, Issue 2, Page 632-654, March 2025.ABSTRACT Existing research examines the relationship between personal life shocks and financial well‐being primarily through the lens of objective markers of the individual's financial situation (e.g., liquidity). Little attention has been paid to the relative roles of these objective markers and more intuitive or affect‐based factors in how an ...
Jordan Bell +2 more
wiley +1 more source
CEO Characteristics and CSR Governance Quality: Evidence From Europe
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Leveraging a sample of European listed firms, we investigate whether CEO duality, CEO tenure, and CEO membership in the CSR board committee are associated with the quality of corporate social responsibility (CSR) governance. Our findings indicate that CEO duality is negatively associated with CSR governance quality, whereas CEO membership on ...
Gianluca Ginesti +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between sustainability certifications and employee satisfaction by conceptualizing certifications as external signals and internal organizational resources. Drawing on signaling theory and the resource‐based view (RBV), a purposively selected dataset of 172 certified firms and a comparison group of 20,026 ...
Malte Bau, Sumaya Islam, Michael Wunsch
wiley +1 more source
Null Effects of the State Pension Age on Mortality in the Netherlands
Health Economics, EarlyView.ABSTRACT Increasing the state pension (SP) age in the Netherlands from 65 years in 2012 to 67 in 2024 has been shown to cause individuals to work longer. This study addresses a concern regarding possible adverse health effects of an increased SP‐age, for example, because individuals trade health investments for working time. We empirically investigated
Adriaan Kalwij, Arie Kapteyn
wiley +1 more source
Uncertainty and the Double Dividend Hypothesis [PDF]
This paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries.
Eftichios Sartzetakis +1 more
core