Results 71 to 80 of about 539 (211)

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

open access: yesCorporate 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

Incidence of end-stage renal disease in the Turkish-Cypriot population of Northern Cyprus: a population based study.

open access: yesPLoS ONE, 2013
BackgroundThis is the first report of the incidence and causes of end-stage renal disease (ESRD) of the Turkish-Cypriot population in Northern Cyprus.MethodsData were collected over eight consecutive years (2004-2011) from all those starting renal ...
Thomas M F Connor   +6 more
doaj   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Türkiye’s dangerous game in Cyprus: The 2020 presidential elections and the Turkish interference in North Cyprus

open access: yesJournal of Modern Science
Objectives While Türkiye’s attempts to interfere in the internal affairs of Turkish Cypriots are not a new phenomenon, the scale of the current one should cause concern to the international community. As is the apparent hardening of Türkiye’s negotiating
Przemysław Osiewicz, Wiesław Lizak
doaj   +1 more source

Chypre : Vers la réintégration ou la partition définitive ?

open access: yesCahiers Balkaniques, 2004
Solving the Cyprus conflict is a task parallel to the Greek-Turkish rapprochement. But it is at the heart of this rapprochement too. Like the rapprochement, the Cyprus question has now a European working frame that has changed its parameters.
Gilles Bertrand
doaj   +1 more source

Challenges in Implementing European Regulation on Water Reuse for Sustainable Agriculture

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT The Regulation (EU) 2020/741 on minimum requirements for water reuse is a key policy for sustainable water management under growing water scarcity in Europe. This paper examines expert perspectives on the challenges involved in implementing EU regulation for water reuse in agriculture, aiming to broaden existing research, which is largely ...
Patricia Allgaier   +2 more
wiley   +1 more source

Brexit and Its Impact on EU Financial Markets

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the impact of Brexit on volatility spillovers across the EU countries. We introduce a Brexit intensity measure that assigns an intensity score reflective of the financial markets' reaction to the events that occurred as Brexit negotiations began to unfold.
Marwan Izzeldin   +3 more
wiley   +1 more source

Two Shades of Green? Gender Differences in Environmental Concern and Activism

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines gender differences in environmental concern and activism using data from the World Values Survey. The results indicate that women are more likely than men to be concerned about the environment, but are less likely to engage in environmental activism.
Hava Orkut, Caroline Perrin
wiley   +1 more source

Stock Price Deviations From Fundamentals Levels: Mis‐Valuation due to Investor Overconfidence?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We use the Residual Income Valuation Model to obtain fundamental values for sample stocks in six Eurozone markets. We then estimate the deviation between the fundamental values and actual stock prices. Subsequently, we examine whether these deviations can be systematically explained by business cycle trends, trends in local economic sentiment,
Stella N. Spilioti   +1 more
wiley   +1 more source

Opium trade and use during the Late Bronze Age: Organic residue analysis of ceramic vessels from the burials of Tel Yehud, Israel

open access: yesArchaeometry, EarlyView., 2022
Abstract Organic residue analysis was conducted on various vessels from burials at Tel Yehud, Israel. The analyses led to new reliable evidence for the presence of opioid alkaloids and their decomposition products. This research revitalizes a decades‐old discussion on the presence and function of the opium trade across a cultural region of utmost ...
Vanessa Linares   +5 more
wiley   +1 more source

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