Results 181 to 190 of about 197,549 (296)

Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]

World Dev Perspect
Occhiali G, Okello O.
europepmc   +1 more source

Can Biodiversity Markets Deliver Inclusive and Collaborative Nature Recovery? Lessons From Different Habitat Banking Models in England

Environmental Policy and Governance, EarlyView.
ABSTRACT Biodiversity markets are increasingly promoted as instruments to close the biodiversity finance gap, yet their implications for social inclusivity and collaborative governance remain poorly understood. England's new Biodiversity Net Gain (BNG) policy provides a critical case.
M. Troiano, S. O. S. E. zu Ermgassen, N. E. Duffus, I. Hawkins, S. Gall, R. Mascia, M. Whitney, H. Thomas, M. Hirons   +8 more
wiley   +1 more source

National Compliance With Community Input on Nonprofit Hospital Community Benefit Activities. [PDF]

JAMA Netw Open
Burns A, Kim B, Cronin C, He H, Santos T.   +4 more
europepmc   +1 more source

Towards climate‐conscious corporate restructuring: A comparative exploration of English and Bhutanese legal frameworks

International Insolvency Review, EarlyView.
Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley   +1 more source

Delegation to artificial intelligence can increase dishonest behaviour. [PDF]

Nature
Köbis N, Rahwan Z, Rilla R, Supriyatno BI, Bersch C, Ajaj T, Bonnefon JF, Rahwan I.   +7 more
europepmc   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source

Voluntary Compliance Program for Taxpayers in the Republic of Moldova

ACROSS
In order to perform the main tasks and objectives, the State Tax Service ensures the permanent examination and identifies the segments of the national economy with increased risk of tax non-compliance, applying the simplest and most effective treatments
Nadejda BERGHE
doaj  

How to achieve high-quality participation in voluntary environmental regulation: Influencing factors and decision mechanism. [PDF]

PLoS One
Pan F, Xu Y, Wang L.
europepmc   +1 more source

Principles for understanding, encouraging, and rewarding voluntary tax compliance

, 2015
D.Phil. (Taxation) Any modern economy depends largely on taxation as a source of revenue and governments therefore realise the importance of having a willing taxpayer base. Many tax authorities use a compliance model to engage with taxpayers, in terms of which different strategies are used to encourage compliance, ranging from enforcement strategies on
openaire   +1 more source

Redacted Disclosures and Bank Loan Contract Terms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley   +1 more source