Results 121 to 130 of about 197,549 (296)

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

Designing Self-Reporting Regimes to Encourage Truth Telling: An Experimental Study [PDF]

We report results from an experiment that investigates truthfulness in self-reporting under different reporting regimes. The experiment involves a production task with self-reporting of accidents, with reporting compulsory for some participants, but only
Lana Friesen, Lata Gangadharan
core  

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

A Review of Factors for Tax Compliance [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2011
The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance.
Nicoleta BARBUTA-MISU
doaj  

Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns [PDF]

A significant amount of non-compliance associated with the personal income tax is due to the taxpayers who are not “in the system,” not having filed a tax return in the recent past or perhaps ever.
James Alm, Michael L. Jones, Michael McKee, Todd Cherry   +3 more
core  

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

An Integrative Framework for Enhancing Voluntary Tax Compliance in Sri Lanka

Kelaniya Journal of Management
The purpose of this paper is to explore the multi-dimensional determinants of voluntary tax compliance on the head of individual taxpayers. It critically appraises major theoretical frameworks and offers an extensive conceptual framework.
Perera, K.H, Kumara, A.S., Munasinghe, M.A.T.K.   +2 more
doaj   +1 more source

From Eco‐Policy to Green Practice: Government Eco‐Initiatives, Managerial Attention and Frugal Green Innovation in Saudi Arabia

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal, Katarzyna Piwowar‐Sulej, Jim Andersén   +2 more
wiley   +1 more source

MSMEs’ Perspective on Tax Compliance in Malang City: Trust and Power Dynamics Compliance Toward Smart Governance

Jati
This study explores the dynamics of voluntary and enforced tax compliance strategies among individual and corporate taxpayers in the MSME sector in Malang City through the lens of the Extended Slippery Slope Framework (eSSF) and Smart Governance.
Hendi Subandi, Virginia Nur Rahmanti, Muhammad Reyhanmulky   +2 more
doaj   +1 more source

Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra, Jerry Anthony, Aradhna Malik   +2 more
wiley   +1 more source