Results 71 to 80 of about 1,055 (231)

Book Review: The Ottoman Tax Register of the Tabriz Province (Liva) of 1728. Shahin Mustafayev. Baku: Baku State University Press, 2024. Vol. 1: 544 p.; Vol. 2: 392 p.

Yalova Sosyal Bilimler Dergisi
Ottoman tax registers (defters) are fundamental sources for studying the socio-economic history, administrative structure, and demographic composition of the Ottoman Empire.
Nigar Gozalova
doaj  

Impact of Emission Reduction Targets on Corporate Greenwashing: International Empirical Evidence

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the influence of emission reduction target characteristics on corporate greenwashing propensity. Through the analysis of 4938 international observations via probit regression, we examine four key dimensions: science‐based validation, target compliance, timeframe, and organizational coverage.
Antonio J. Mateo‐Márquez, José M. González‐González, Constancio Zamora‐Ramírez   +2 more
wiley   +1 more source

Convergence Clubs in Corporate Sustainability: Identifying Industry and Risk‐Level ESG Convergence Patterns in S&P 500 Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing emphasis on corporate sustainability, it remains unclear whether firms will align with common ESG standards. The Phillips–Sul convergence methodology, in combination with dynamic time‐warping clustering, was utilized to analyze the ESG trajectories of 430 S&P 500 firms from 2019 to 2024.
Abdullah Kürşat Merter, Yavuz Selim Balcıoğlu   +1 more
wiley   +1 more source

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Simulating Turkish tax system

, 2012
Vergi sistemleri ekonomik büyümeyi desteklemek, gelir eşitsizliğini ve vergi kaçakçılığını azaltmak, toplum refahını artırmak gibi ekonomik ve toplumsal kaygılar için kullanılıyor. Araştırmacılar Türkiye'de tüketim vergisinin oldukça yüksek olduğunu iddia etmektedirler.
openaire   +2 more sources

Organizational separateness and general manager turnover: Behavioral theory in the international context

Global Strategy Journal, EarlyView.
Abstract Research Summary Under what conditions do headquarters replace the general manager (GM) of an underperforming subsidiary? We argue that translating performance feedback into managerial intervention requires an inferential step the behavioral theory of the firm has only partially theorized.
Liang (Arthur) Li, Vanessa C. Hasse, Marketa Rickley   +2 more
wiley   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Evaluation of Efficiency in Turkish Tax Audit System after Structural Reform via Window Analysis

Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi
This study evaluates the efficiency of the tax audit system in Türkiye after the structural reform using window analysis. The efficiency level of the system from 2011 to 2022 is calculated with input variables (number of audit staff and active taxpayers) and output variables (number of taxpayers audited and collection/accrual ratio).
openaire   +4 more sources

The Impact of Market Liberalisation on Bank Performance: Evidence From South and Southeast Asian Countries

International Journal of Finance &Economics, EarlyView.
ABSTRACT Utilising annual data covering 1995–2022, this study examines the effects of market liberalisation on bank performance in 19 South and Southeast Asian countries. Bank performance is assessed using three dimensions: efficiency, profitability, and stability.
Michael Enowbi Batuo, Sridevi Yerrabati, Ashiq Zaman, Helen Solomon   +3 more
wiley   +1 more source

Smart Sensor‐Integrated Lysimeter System for Affordable on‐Farm Crop Water Monitoring and Irrigation Management

Irrigation and Drainage, EarlyView.
ABSTRACT Accurate monitoring of crop water use is critical for precision irrigation, yet conventional lysimeter systems remain too costly and complex for widespread adoption. This study presents the development and field validation of a low‐cost, information and communication technology (ICT)‐enabled weighing lysimeter system that integrates load cells,
Stephen Okwang, Younggu Her, Taeil Jang
wiley   +1 more source