Results 241 to 250 of about 1,842,464 (381)
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
Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio+2 more
wiley +1 more source
A diagnosis of the deficiencies in the Zimbabwean value added tax system [PDF]
Ezera Madzivanyika
openalex +1 more source
Widening the Price Gap: The Effect of The Netherlands' 2020 Tax Increase on Tobacco Prices. [PDF]
Geboers C+7 more
europepmc +1 more source
ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz+3 more
wiley +1 more source
THE IMPACT OF VALUE ADDED TAX ON CASH FLOWS OF ROAD TRAFFIC COMPANIES IN THE SLOVAK REPUBLIC [PDF]
Angelika Kútna, Norbert Gyurián
openalex +1 more source
Effectiveness of sugar taxation policies in Asia and Africa: a systematic review. [PDF]
Fernandes MC+6 more
europepmc +1 more source
ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne+3 more
wiley +1 more source
The impact of the deferred tax adjustment on the Economic Value Added (EVA) measure [PDF]
Melissa Naicker
openalex +1 more source