Results 141 to 150 of about 261,534 (260)
Tax Avoidance, Ownership, Commissioners, And Debt Costs: The Role of Transparency
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study investigates the effects of tax avoidance, institutional ownership, and independent commissioners on debt costs, with transparency serving as a moderating variable.
Aurel Ariandrani Bilqiis +1 more
doaj
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
Essays on Corporate Tax Avoidance, Sustainability, and Tax Transparency
, 2023 This thesis strives to broaden the understanding and knowledge of corporate tax avoidance by analyzing this corporate practice in the context of sustainability issues and the related topic of tax transparency. The three essays shed light on the role and consequences of corporate tax as a sustainability component and the ability of qualitative tax ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Based on contribution patterns to parties in Germany and elsewhere, we suggest that democracies should use a mixed system where private funding can play a larger role than public funding.
Hans Gersbach, Verena Liessem
core
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011-2014) [PDF]
, 2017 The Effect of Tax Avoidance towards Firm Value The objectives of this study are to obtain empirical proof and analyze tax avoidance behavior effect which is calculated using the Tobins’ Q proxy, towards firm value.
ADITYA , SW Yohanes, PURWANTO, Agus
core
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
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
Business Strategy and the Environment, EarlyView.ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source