Results 191 to 200 of about 1,553,177 (358)

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations [PDF]

U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income.
Rosanne Altshuler, T. Scott Newlon
core  

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu, Samuel Clottey Attuquaye, Katie Hyslop, Ying Wang, Li Kaodui   +4 more
wiley   +1 more source

Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS One
Tao R, Li J.
europepmc   +1 more source

PERSONAL AND HOUSEHOLD INCOME TAXATION IN A PROGRESSIVE TAX SYSTEM: EVIDENCE FROM ITALY [PDF]

I compare personal and household income taxation and study the effects of tax progression under the two systems. Potential reforms of the Italian tax system are simulated, endogenizing labor supply reactions.
Valentino Larcinese
core  

Impact Measuring in Sustainable Ventures: A Process Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann, Esther Salvi, Frank‐Martin Belz   +2 more
wiley   +1 more source

Constructing Curcumin-Based Biological Metal-Organic Frameworks (MOFs) for the Treatment of Alzheimer's Disease Through the Pyroptosis Pathway. [PDF]

Int J Mol Sci
Sun F, Liu K, Xi E, Zhao Y, Gao N.
europepmc   +1 more source

The tax system in turkestan in the late xix -early xx centuries

, 2020
Oblomurodov Naim Khalimovich, Goyibnazarov Isobek Shakarovich   +1 more
openalex   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]

PLoS One
Kollruss T.
europepmc   +1 more source