Results 101 to 110 of about 1,015,450 (256)

Dynamic Spillovers Between FinTech, Blockchain, and Green Finance: A Quantile Connectedness Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper explores how financial innovation and environmental sustainability intersect by analyzing spillovers between FinTech, blockchain energy use, and green finance. Using a Quantile Vector Autoregression (QVAR) framework, we examine weekly data from 2018 to 2024 across 11 digital, environmental, and macro‐financial indices.
Mehmet Sahiner, Sisi Sung, James Devlin
wiley   +1 more source

DETERMINANTS OF FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

International Studies Journal
Research Problem: The determinants of financial performance among Nigerian manufacturing firms remain a subject of debate, particularly regarding the relative influence of tax-related factors and firm-specific efficiency variables.
MUAZU IDRIS, SAIFULLAHI A. MAZADU , HARUNA DADDAU   +2 more
doaj   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

TAXATION IN ERA OF GLOBALIZATION AND DIGITALIZATION Issues and Challenges on National Tax Sovereignty

Iustinianus Primus Law Review, 2021
For many years globalization and digitalization resulted in the internationalization of the world economy creating a number of possibilities for taxpayers, mainly legal entities.
Elena Neshovska Kjoseva
doaj  

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source

THE ANTI-TAX AVOIDANCE DIRECTIVE AS A MEAN TO TACKLE HARMFUL TAX PRACTICES IN THE EUROPEAN UNION

Iustinianus Primus Law Review, 2022
For many years the international community was focused on solving the problem of overlapping the tax rules of two different jurisdictions. Due to the worldwide network of double tax treaties for prevention of double taxation and globally developed and
Elena Neshovska Kjoseva
doaj  

Capitalization of Central Government Grants into Local House Prices [PDF]

We explore the impact of central government grants on local house prices in England using a panel data set of local authorities (LAs) from 2001 to 2008.
Wouter Vermeulen, Christian A. L. Hilber, Teemu Lyytikäinen   +2 more
core  

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu, Okechukwu Okorie, Fatemeh Khosravi, Stuart Connop, Hebba Haddad, Mike Medas   +5 more
wiley   +1 more source

Determinants of Tax Avoidance from a Financial Perspective

Riset Akuntansi dan Keuangan Indonesia
Tax avoidance refers to efforts by taxpayers to reduce tax liabilities by exploiting loopholes in tax regulations. This practice is legal and does not conflict with existing rules.
Nursiam, Eny Kusumawati
doaj   +1 more source

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source