Results 101 to 110 of about 261,534 (260)
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Monetary and fiscal policy interactions with central bank transparency and public investment. [PDF]
In this paper, we study how the interactions between central bank transparency and fiscal policy affect macroeconomic performance and volatility, in a framework where productivity-enhancing public investment could improve future growth potential.
Meixing Dai, Moïse Sidiropoulos
core
Fees, Fees and More Fees: How Private Equity Abuses its Limited Partners and U.S. Taxpayers [PDF]
The private equity industry receives billions of dollars in income each year from a variety of fees that it collects from investors as well as from companies it buys with investors' money.
Eileen Appelbaum, Rosemary Batt
core
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Tax evasion between fiscal and penalty [PDF]
Although in present times a big importance is given to combating and preventing tax evasion, as well as to all tax frauds, there are, however, people who are tax evaders from the point of view of the criminal body, who manage to ease of payment of tax ...
Andreea Mihaela Corîci +1 more
doaj
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
ANALISIS PENGARUH PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016) [PDF]
This study aims to examine the effect of tax avoidance on the firm value and agency costs with transparency of information as the moderating variable. The independent variable that is used in this research is tax avoidance which is measured by book tax ...
ARDIYANTO, Moh Didik, RAHMADHANI, Almira
core
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Patents, Profits, and Machines: How AI Is Reshaping Innovation and Taxation
Patents grant inventors exclusive rights, fostering innovation while playing a crucial role in global tax strategy.
Klemens Katterbauer +1 more
doaj +1 more source
TAX EVASION RISK REDUCTION STRATEGIES FOR INCREASING TAX SECURITY OF THE STATE
Tax evasion causes serious damage to public finances every year, and effective strategies to combat these risks are essential to ensure stable budget revenues. The aim of the study is to analyse the causes of tax evasion and evaluate the relevant policy
Volodymyr Tarashchenko +4 more
doaj +1 more source

