Results 61 to 70 of about 59,847 (300)

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea, Andreas‐Daniel Cocis, Ioan Dan Morar   +2 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Support and destigmatization in early pregnancy loss in Spain

Feminist Anthropology, EarlyView.
Abstract Early miscarriages are a frequent reproductive event, often silenced and shrouded in stigma. Feminist anthropology has pointed out how such losses challenge the widespread Euro‐American social representations of motherhood and pregnancy, as well as societal unease with death.
Giulia Colavolpe‐Severi, Alexandra Desy, Carolina Remorini   +2 more
wiley   +1 more source

BUDGET AMENDMENT – CAUSE AND EFFECT [PDF]

Annals of the University of Petrosani: Economics, 2014
This paper analyzes both the causes and effects of budget amendment in Romania, taking into account the Fiscal Budget Responsibility Law. Reduction by 5% of the CSI payable by the employer from the 1st of October 2014 should be necessarily accompanied by
ROXANA ISPAS
doaj  

Green swans and blue skies: Climate change and insolvency risk for financial institutions

International Insolvency Review, EarlyView.
Abstract This lecture in honour of the late Gabriel Moss QC and Ian Fletcher QC examines the challenge of climate‐related financial risk. Prudential regulators and central banks recognize that the systemic nature of climate‐related financial risk makes it an emerging vulnerability relevant to cross‐border insolvency resolution.
Janis Sarra
wiley   +1 more source

Managing Strategically in Public Procurement: Dynamic Capabilities, Set‐Asides, and Contract Outcomes

Strategic Change, EarlyView.
ABSTRACT A key challenge in public procurement management is balancing equity and efficiency in government procurement. Based on longitudinal data on more than 120,000 US federal service and construction contracts awarded between 2008 and 2018 across over 500 federal agencies, we examine how agency‐level dynamic capabilities shape the performance of ...
Matilde Cappelletti, Leonardo M. Giuffrida, Sohvi Heaton, Donald Siegel   +3 more
wiley   +1 more source

Improving the Communication Between the Tax Authority and the Taxpayer

Èkonomika, Pedagogika i Pravo, 2015
Various aspects of improving the communication between tax authority and taxpayer are dedicated in a number of scientific works. There are works of Zhukov M.S., Zhukov N.E., Sleptsova P.S., a number of other authors.
Ekaterina V. Shestakova
doaj  

IMPROVEMENT OF THE TAX ADMINISTRATION SYSTEM IN RUSSIA

Финансы: теория и практика, 2017
The subject of the research in this article is the current system of tax administration. The authors have solved analytical problems (assessment of efficiency of activity of tax authorities) and research ones (identify issues and optimal ways of their ...
V. A. Tsvetkov, A. A. Shut’kov, M. N. Dudin, N. V. Liasnikov   +3 more
doaj   +1 more source

Attitudes towards the payment obligation property tax [PDF]

Ekonomski Signali, 2015
In this paper, the citizens' attitudes toward their obligation to pay taxes on the property, as well as the potential problems of property tax collection.
Miladinović Violeta
doaj   +1 more source

Nonprofit Governance and Financial Stability: A Study of Government‐Funded Social Services

Nonprofit Management and Leadership, EarlyView.
ABSTRACT Nonprofit social service providers are essential in delivering vital services, often with public funding. This study adopts a contingency perspective to explore the relationship between organizational governance and financial stability in publicly funded nonprofit organizations. We use a combination of comparative multilevel analysis (CMA) and
Florentine Maier, Michael Meyer, Josef Baumüller, Christian Grünhaus, Franka Walde   +4 more
wiley   +1 more source