Results 71 to 80 of about 605,367 (283)
Abstract This study explores the quality of carbon reporting (QCR) by New Zealand (NZ) firms and its changes over time. It also explores the impact of QCR on the market reputation of firms. Using a sample of 300 company‐year observations between 2015 and 2020 from top listed firms of NZ, the study develops a 14‐item QCR index.
Habib Zaman Khan+2 more
wiley +1 more source
Early Assessment of Impact of Increased Value Added Tax on Smoking Behaviors and Financing among Adult Smokers in Saudi Arabia. [PDF]
Vundavalli S+6 more
europepmc +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Carbon emissions, corporate governance, and staggered boards
Abstract Carbon emissions have been identified as a major cause of global warming and are harmful to the environment. Given the seriousness of climate changes, businesses are encouraged to adopt corporate strategies to improve environmental performance.
Suparatana Tanthanongsakkun+2 more
wiley +1 more source
A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax [PDF]
Howell H. Zee
openalex +2 more sources
A Value Added Tax and Factors Affecting Its Economic Impact [PDF]
Charlotte E. Ruebling
openalex +1 more source
China's value-added tax policy and intertemporal optimal assets allocation of enterprises--Based on the dual perspectives of VAT input refund and VAT rate. [PDF]
Li J, Li Y, Liu Y.
europepmc +1 more source
Access to Finance and Innovation in the Canadian Food Processing
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
This study aimed to clarify whether differences in minimally invasive surgery outcomes are associated with regional and patient characteristics. This study found regional and patient characteristic disparities in minimally invasive surgical outcomes; national policies should be implemented to address these inequities.
Atsushi Hamabe+9 more
wiley +1 more source