Results 111 to 120 of about 1,015,450 (256)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how Industry 4.0 (I4.0) technologies can strengthen circular economy (CE) implementation in manufacturing and service organizations. Although recent studies discuss CE–I4.0 integration, empirical evidence comparing sectors and mapping technologies to specific CE lifecycle stages remains limited.
Vikas Swarnakar +4 more
wiley +1 more source
From Centrality to Sustainability: How Connected Boards Shape Waste Management Outcomes
Business Strategy and the Environment, EarlyView.ABSTRACT The escalating climate crisis has elevated waste management from an operational concern to a critical issue of corporate governance. However, the role of board connectedness in shaping firms' waste practices remains largely unexplored. Drawing on resource dependency and social capital theories, this study examines how board network centrality ...
Irfan Haider Shakri +2 more
wiley +1 more source
Experimental Study: Deep Learning-Based Fall Monitoring among Older Adults with Skin-Wearable Electronics. [PDF]
Sensors (Basel), 2023 Lee Y +5 more
europepmc +1 more source
Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization [PDF]
, 2003 This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional tax competition where the corporate tax serves as a backstop
Fuest, Clemens, Hemmelgarn, Thomas
core
PENGARUH THIN CAPITALIZATION, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE [PDF]
This research was to determine the effects of Thin capitalization, Leverage, and Liquidity on Tax Avoidance in Non-Cyclical Consumer Companies in Indonesia during the period 2020 to 2021.
Khoiriyah, Yaumil +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer +2 more
wiley +1 more source
Thin capitalization rules in Brazilian tax law
, 2014 Trata-se de dissertação para obtenção do grau de Mestre perante a Faculdade de Direito da Universidade de São Paulo, versando sobre as regras de Subcapitalização no Direito Tributário Brasileiro.
Vicentini, Marcelo Fonseca +1 more
core +1 more source
Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco +3 more
wiley +1 more source
Cogent Business & ManagementU.S. Multinational Corporations (MNCs) are known for their torturous global tax avoidance strategies. Corporate tax avoidance by U.S. MNCs remains a critical concern for policymakers, particularly in emerging economies, where profit shifting strategies ...
P. V. Thayyib
doaj +1 more source
Mapping Sustainability Innovation Performance and Its Management: An Integrative Framework
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability innovation performance (SIP) has become central to how organizations innovate, yet the field remains fragmented: Terms are used inconsistently, measures are nonstandardized, and reviews rarely integrate its layers. Drawing on a systematic review of 53 peer‐reviewed articles, we develop the Sustainability Innovation Management ...
Claudia Löckner +2 more
wiley +1 more source