Sustainability Performance and Its Impact on Financial Distress Risk—Evidence From STOXX Europe 600
ABSTRACT Sustainability performance (SP) has emerged as a central topic on both corporate and political agendas worldwide. This study investigated the relationship between SP and financial distress risk (FDR) among European listed firms, addressing the growing importance of SP in financial decision‐making.
Marcel Seefloth+4 more
wiley +1 more source
Cost-based pricing model with value-added tax and corporate income tax for a supply chain network
Yan Zhang, Jinglei Huang
openalex +1 more source
Abstract This study aims to investigate the impact of entrepreneurship and green investments on environmental sustainability within the scope of Sustainable Development Goals for developed economies. The study conducts an in‐depth analysis from 2001 to 2022 and reveals the possible effects of increases and decreases in entrepreneurship.
Mehmet Levent Erdas+3 more
wiley +1 more source
Value added tax on tickets for cultural, entertainment and sporting events in Croatia
Danijela Kuliš
openalex +1 more source
Beverage consumption among adults in Newfoundland and Labrador, Canada prior to the implementation of a sugar-sweetened beverage tax. [PDF]
Zaltz DA+4 more
europepmc +1 more source
New Solutions for Old Problems: Exploring Business Model Innovation in Food Sharing Platforms
ABSTRACT Food insecurity and food waste are among the main contemporary global challenges facing us. Although problematic for societies over a long period, their greater prominence in the post‐pandemic scenario makes the need to find appropriate solutions, at both supply and consumption levels, increasingly urgent. Thus, while not new, there has been a
Cecilia Grieco, Alberto Morgante
wiley +1 more source
SME Characteristics and Value Added Tax Compliance Costs In Nigeria
Emmanuel Eragbhe, Alade Sule Omoye
openalex +2 more sources
Effectiveness of sugar taxation policies in Asia and Africa: a systematic review. [PDF]
Fernandes MC+6 more
europepmc +1 more source
ESG Disclosure and Access to Credit: A Configurational Analysis of European Listed Firms
ABSTRACT This study investigates how various ESG disclosure configurations affect credit access for European firms listed on the STOXX Europe 600 Index during 2021–2022. Employing fuzzy‐set qualitative comparative analysis and ESG disclosures standardised under the Global Reporting Initiative (GRI), the findings demonstrate that disclosure patterns ...
Carmen Gallucci+2 more
wiley +1 more source
Value Added Tax Evasion and Illegal Recovery Cases in Lebanon
Rana Ismail, Wafic Rihan, Faisal Nsouli
openalex +1 more source