Results 121 to 130 of about 1,728,251 (304)
Entrepreneurial Orientation and Supply Chain Sustainability: A Systematic Literature Review
Business Strategy and the Environment, EarlyView.ABSTRACT In increasingly volatile global markets, firms must cultivate entrepreneurial and adaptive capabilities to sustain competitiveness and advance sustainability objectives. This study systematically reviews the intersection of Entrepreneurial Orientation (EO), Supply Chain Management (SCM) practices, and sustainability performance through the ...
Olivia Finnerty +4 more
wiley +1 more source
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 JournalResearch 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 +2 more
doaj +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
Jurnal Mahasiswa Akuntansi SamudraThis study aims to determine the extent of the influence of financial distress, thin capitalization, and company size on tax avoidance in automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-
Atika Ulfani, Iqlima Azhar, Nurismanidar
semanticscholar +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 +3 more
wiley +1 more source
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
QISTINA: Jurnal Multidisiplin IndonesiaThe purpose of this research is to empirically test and obtain evidence regarding the influence of Thin Capitalization and Transfer Pricing on Tax Avoidance, moderated by Financial Constraints.
S. Mulyani, Ima Halimah
semanticscholar +1 more source
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 +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