Results 51 to 60 of about 1,816,315 (215)
Peran Moderasi Strategi Bisnis Di Antara Thin Capitalization Rule Dan Penghindaran Pajak
Purpose: This study aims to analyze the effect of thin capitalization rule on tax avoidance moderated by business strategy. Methodology/approach: The research method used is a quantitative approach with secondary data.
Hendrastuti, Ranindya +2 more
core +1 more source
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
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
Thin capitalization in the context of the CCCTB
, 2008 In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member ...
Dourado, A. P., de la Feria, Rita
core
Firms' financial choices and thin capitalization rules under corporate tax competition [PDF]
, 2008 Thin capitalization rules have become an important element in the corporate tax systems of developed countries. This paper sets up a model where national and multinational firms choose tax-efficient financial structures and countries compete for ...
Marco Runkel +3 more
core
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
The Capitalization of Public Services and Amenities into Land Prices – Empirical Evidence from German Communities [PDF]
Applying the hedonic approach to land prices, this paper investigates the capitalization of public services and pure amenities in a cross section of German communities.
Alexander Ebertz
core
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 +5 more
wiley +1 more source
Investor Rationality: Evidence from UK Property Capitalization Rates [PDF]
Recent analyses have suggested the irrationality of investors in Australian and U.S. office properties. More specifically, investors have failed to raise capitalization rates sufficiently at rental cyclical peaks to account for the obvious mean reversion
Bryan D. MacGregor +1 more
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