Results 101 to 110 of about 1,644,040 (299)

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 more
wiley   +1 more source

The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment [PDF]

This research note reports the results of a follow-up experiment conducted to validate an earlier experiment showing that if taxpayers overestimate the prevalence of tax evasion, their voluntary compliance can be increased by informing them about the ...
Coleman, Stephen
core  

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

Business Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang, Julia A. Fehrer, Jonathan J. Baker, Roderick J. Brodie   +3 more
wiley   +1 more source

Financial Literacy, Perceived Justice in the Tax System and Tax Compliance: A Sub-Saharan African Perspective

SEISENSE Business Review
This study explores the relationship between financial literacy, perceived justice in the tax system, and tax compliance behaviour among individuals in Ghana's informal sector.
Prince Dacosta Anaman, Ibrahim Anyass Ahmed, Richmell Amanamah   +2 more
doaj   +1 more source

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

Business Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz, Marisa R. Ferreira, Carina Silva, María Isabel Sánchez‐Hernández   +3 more
wiley   +1 more source

Determinants of Tax Compliance Behavior: A Case Study in Ethiopia

SAGE Open
Policymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers’ voluntary and enforced tax ...
Mohammed Adem, Tahir Desta, Bizuneh Girma   +2 more
doaj   +1 more source

The Impact of MSME Characteristics on Enhancing Voluntary Tax Compliance in Bayelsa State, Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
The impact of Micro, Small, and Medium-Sized Enterprises' (MSMEs') attributes on voluntary tax compliance in Bayelsa State, Nigeria, is examined in this study.
Pretty Dennis Adigwe
doaj   +1 more source

Trust and Transformation: Institutional Complexity in Carbon Market Adoption in Emerging Economies' Land‐Based Private Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya, Md Sayed Iftekhar, Harsha Sarvaiya, Tapan Sarker   +3 more
wiley   +1 more source

The influence of financial literacy and perceived fairness on tax compliance behaviour: Examining the mediating effect of trust in tax authorities in Ghana

Social Sciences and Humanities Open
Tax non-compliance remains a critical constraint to domestic revenue mobilization in Ghana, despite decades of tax reforms, modernization initiatives, and taxpayer education campaigns.
Alhassan Musah, Deodat Emilson Adenutsi, Bismark Okyere   +2 more
doaj   +1 more source

Effect of Electronic Filing (E-Filing) on Voluntary Tax Compliance in the Kinondoni Tax Region, Tanzania

African Journal of Empirical Research
This study aimed to assess the effect of electronic filing (e-filing) on voluntary tax compliance in the Kinondoni Tax Region. Grounded in the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), it employs a quantitative approach with a descriptive design.
Mathayo Humphrey Kibona, Maria Lauda Joel Goyayi   +1 more
openaire   +2 more sources