Ethics and Taxation

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Publisher : Springer Nature
ISBN 13 : 9811500894
Total Pages : 419 pages
Book Rating : 4.8/5 (115 download)

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Book Synopsis Ethics and Taxation by : Robert F. van Brederode

Download or read book Ethics and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2019-11-02 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

Research Handbook of Finance and Sustainability

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Publisher : Edward Elgar Publishing
ISBN 13 : 1786432633
Total Pages : 681 pages
Book Rating : 4.7/5 (864 download)

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Book Synopsis Research Handbook of Finance and Sustainability by : Sabri Boubaker

Download or read book Research Handbook of Finance and Sustainability written by Sabri Boubaker and published by Edward Elgar Publishing. This book was released on 2018 with total page 681 pages. Available in PDF, EPUB and Kindle. Book excerpt: The severe consequences of the global financial crisis 2008-2009 and numerous accounting frauds and financial scandals over the last fifteen years have let to calls for more ethical and responsible actions in all economic activities including consumption, investing, governance and regulation. Despite the fact that ethics in business and corporate social responsibility rules have been adopted in various countries, more efforts have to be devoted to motivate and empower more actors to integrate ethical behavior and rules in making business and managerial decisions. The Research Handbook of Finance and Sustainability will provide the readers but particularly investors, managers, and policymakers with comprehensive coverage of the issues at the crossroads of finance, ethics and sustainable development as well as proposed solutions, while focusing on three different levels: corporations, investment funds, and financial markets.

EPA Enforcement

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Publisher :
ISBN 13 :
Total Pages : 418 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis EPA Enforcement by : United States. Environmental Protection Agency

Download or read book EPA Enforcement written by United States. Environmental Protection Agency and published by . This book was released on 1972 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Complex Ownership Structures and Corporate Valuations

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Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Complex Ownership Structures and Corporate Valuations by : Luc Laeven

Download or read book Complex Ownership Structures and Corporate Valuations written by Luc Laeven and published by International Monetary Fund. This book was released on 2007-06 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: The bulk of corporate governance theory examines the agency problems that arise from two extreme ownership structures: 100 percent small shareholders or one large, controlling owner combined with small shareholders. In this paper, we question the empirical validity of this dichotomy. In fact, one-third of publicly listed firms in Europe have multiple large owners, and the market value of firms with multiple blockholders differs from firms with a single large owner and from widely-held firms. Moreover, the relationship between corporate valuations and the distribution of cash-flow rights across multiple large owners is consistent with the predictions of recent theoretical models.

Venture Capital and the Corporate Governance of Chinese Listed Companies

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Publisher : Springer Nature
ISBN 13 : 3030675726
Total Pages : 179 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Venture Capital and the Corporate Governance of Chinese Listed Companies by : Lin Zhang

Download or read book Venture Capital and the Corporate Governance of Chinese Listed Companies written by Lin Zhang and published by Springer Nature. This book was released on with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Eighteenth International Conference on Management Science and Engineering Management

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Publisher : Springer Nature
ISBN 13 : 9819750989
Total Pages : 1703 pages
Book Rating : 4.8/5 (197 download)

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Book Synopsis The Eighteenth International Conference on Management Science and Engineering Management by : Jiuping Xu

Download or read book The Eighteenth International Conference on Management Science and Engineering Management written by Jiuping Xu and published by Springer Nature. This book was released on with total page 1703 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Social Reporting

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Publisher : Prentice Hall
ISBN 13 : 9780131754560
Total Pages : 224 pages
Book Rating : 4.7/5 (545 download)

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Book Synopsis Corporate Social Reporting by : Rob Gray

Download or read book Corporate Social Reporting written by Rob Gray and published by Prentice Hall. This book was released on 1987-01-01 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Environmental Risk and Corporate Behaviour

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Publisher : Frontiers Media SA
ISBN 13 : 2832554466
Total Pages : 446 pages
Book Rating : 4.8/5 (325 download)

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Book Synopsis Environmental Risk and Corporate Behaviour by : Rui Xue

Download or read book Environmental Risk and Corporate Behaviour written by Rui Xue and published by Frontiers Media SA. This book was released on 2024-09-19 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accelerating global climate change risk highlights the importance of a quick transition towards a “cleaner” world. Although steady progress has already been made globally, substantial improvement cannot be achieved without sufficient financial support, especially during the post-COVID-19 recovery period, where countries worldwide have to prioritize the economic recovery which might limit the support for climate change mitigation and adaptation. Firms are the main greenhouse gas emitters and their contributions to the green transition thus are of vital importance to achieving a low-carbon transition. However, firms normally lack motivation to make green efforts, even worse, the business lockdowns and the supply chain disruptions during the pandemic have further weakened their already minimal commitment to mitigating climate change risks.

Green Marketing in Emerging Markets

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Publisher : Springer Nature
ISBN 13 : 303074065X
Total Pages : 302 pages
Book Rating : 4.0/5 (37 download)

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Book Synopsis Green Marketing in Emerging Markets by : Chipo Mukonza

Download or read book Green Marketing in Emerging Markets written by Chipo Mukonza and published by Springer Nature. This book was released on 2021-08-17 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Green marketing has risen in prominence over recent years as corporations face calls to lower their carbon footprint, engage in socially responsible practices, and promote sustainable ways of conducting business. In emerging economies, social, economic, and environmental problems resulting from rapid industrialisation requires urgent attention. Promoting environmentally responsible practices through green marketing has been identified as a key solution. This book provides theoretical and practical insights into how businesses in emerging economies can integrate green objectives into their marketing activities to achieve sustainable outcomes and attain green-focused goals. It discusses green marketing from strategic and operational perspectives, which considers target consumers, products, processes, promotion and sustainability of resources and presents the institutional logic of embedding greenness across organisational marketing activities. Issues concomitant to green marketing such as consumer buying behaviour of green products, green integrated marketing communication, green product management, green initiatives in logistics social responsibility, greenwashing and the need for transparency, and green marketing orientations and firm performance, are covered in the book. Ultimately, this collection contributes to and extends theoretical conversations on green marketing while also providing actionable recommendations for organisations and the larger society in emerging economies. Chipo Mukonza is a Lecturer at the Tshwane University of Technology in Polokwane, South Africa. Ogechi Adeola is an Associate Professor of Marketing at the Lagos Business School, Pan-Atlantic University, Nigeria. Isaiah Adisa is a management researcher and consultant based in Nigeria. Robert E. Hinson is a Professor and Head of the Department of Marketing and Entrepreneurship at the University of Ghana Business School. Emmanuel Mogaji is a Senior Lecturer in Advertising and Marketing Communications at the University of Greenwich, United Kingdom.

Social and Environmental Disclosure by Chinese Firms

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Author :
Publisher : Taylor & Francis
ISBN 13 : 1040292216
Total Pages : 254 pages
Book Rating : 4.0/5 (42 download)

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Book Synopsis Social and Environmental Disclosure by Chinese Firms by : Yingjun Lu

Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Taylor & Francis. This book was released on 2024-11-01 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increased social and environmental problems in China, this book looks into the social and environmental disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing the social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputations and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.

Executive Compensation and Shareholder Value

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Publisher : Springer Science & Business Media
ISBN 13 : 1475751923
Total Pages : 159 pages
Book Rating : 4.4/5 (757 download)

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Book Synopsis Executive Compensation and Shareholder Value by : Jennifer Carpenter

Download or read book Executive Compensation and Shareholder Value written by Jennifer Carpenter and published by Springer Science & Business Media. This book was released on 2013-04-17 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: Executive compensation has gained widespread public attention in recent years, with the pay of top U.S. executives reaching unprecedented levels compared either with past levels, with the remuneration of top executives in other countries, or with the wages and salaries of typical employees. The extraordinary levels of executive compensation have been achieved at a time when U.S. public companies have realized substantial gains in stock market value. Many have cited this as evidence that U.S. executive compensation works well, rewarding managers who make difficult decisions that lead to higher shareholder values, while others have argued that the overly generous salaries and benefits bear little relation to company performance. Recent conceptual and empirical research permits for the first time a truly rigorous debate on these and related issues, which is the subject of this volume.

Sustainability Accounting and Reporting

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Publisher : Springer Science & Business Media
ISBN 13 : 1402049749
Total Pages : 704 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Sustainability Accounting and Reporting by : Stefan Schaltegger

Download or read book Sustainability Accounting and Reporting written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2006-09-14 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Corporate Governance in Emerging Markets

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Publisher : Springer Science & Business Media
ISBN 13 : 3642449557
Total Pages : 625 pages
Book Rating : 4.6/5 (424 download)

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Book Synopsis Corporate Governance in Emerging Markets by : Sabri Boubaker

Download or read book Corporate Governance in Emerging Markets written by Sabri Boubaker and published by Springer Science & Business Media. This book was released on 2014-04-01 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book fills the gap between theories and practices of corporate governance in emerging markets by providing the reader with an in-depth understanding of governance mechanisms, practices and cases in these markets. It is an invaluable resource not only for academic researchers and graduate students in law, economics, management and finance but also for people practicing governance such as lawmakers, policymakers and international organizations promoting best governance practices in emerging countries. Investors can benefit from this book to better understand of these markets and to make judicious investment decisions.

MSIEID 2022

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Publisher : European Alliance for Innovation
ISBN 13 : 163190387X
Total Pages : 1596 pages
Book Rating : 4.6/5 (319 download)

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Book Synopsis MSIEID 2022 by : Haocun Wu

Download or read book MSIEID 2022 written by Haocun Wu and published by European Alliance for Innovation. This book was released on 2023-03-14 with total page 1596 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Management Science Informatization and Economic Innovation Development Conference is a leading conference held annually. It aims at building an academic platform for the communication and academic exchange among participants from various fields related to management science informatization and economic innovation development. Here, scholars, experts, and researchers are welcomed to share their research progress and inspirations. It is a great opportunity to promote academic communication and collaboration worldwide. This volume contains the papers presented at the 4th Management Science Informatization and Economic Innovation Development Conference (MSIEID 2022), held during December 9th-11th, 2022 in Chongqing, China (virtual event). For the safety concern of all participants under nowadays situation, we decided to hold it as a virtual conference which is also effective and convenient for academic exchange and communication. Everyone interested in these fields were welcomed to join the online conference and to give comments and raise questions to the speeches and presentations.

Corporate Governance and Organisational Performance

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Publisher : Springer Nature
ISBN 13 : 3030485277
Total Pages : 335 pages
Book Rating : 4.0/5 (34 download)

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Book Synopsis Corporate Governance and Organisational Performance by : Naeem Tabassum

Download or read book Corporate Governance and Organisational Performance written by Naeem Tabassum and published by Springer Nature. This book was released on 2020-06-28 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: Establishing a corporate governance strategy that promotes the efficient use of organisational resources is instrumental in the economic growth of a country, as well as the successful management of firms. This book reviews existing literature and identifies board structural features as key variables of an effective corporate governance system, establishing a multi-theoretical model that links Board structural characteristics with firm performance. It then, using a comprehensive empirical study of 265 companies listed on the Karachi Stock exchange, tests this conceptual model. This research serves as a significant milestone, reflecting the socio-economic setting of emerging economies, and highlighting the need for the corporate sector in emerging markets to move away from a 'tick-box' culture. It argues that the sector needs to implement corporate governance as a tool to mitigate business risks; appoint and empower non-executive directors to achieve an effective monitoring of management; and establish their own ethical and governance principles, applicable to the Board of Directors. Based on an extensive data base, collected painstakingly over five years, this book offers new insights and conceptual framework for further research in this area. Given the breadth and width of the research, it is a useful source of future reference for students, researchers and policy makers.

The Impact of Climate Policy on Environmental and Economic Performance

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Publisher : Routledge
ISBN 13 : 1317538013
Total Pages : 143 pages
Book Rating : 4.3/5 (175 download)

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Book Synopsis The Impact of Climate Policy on Environmental and Economic Performance by : Rolf Färe

Download or read book The Impact of Climate Policy on Environmental and Economic Performance written by Rolf Färe and published by Routledge. This book was released on 2016-07-15 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sweden has a long history of ambitious environmental, energy and climate policy. Due to the large amount of data available it is possible to perform statistically sound analysis and assess long term changes in productivity, efficiency, and technological development. The data at hand together with Sweden’s ambitious energy and climate policy provides a unique opportunity to shed light on pertinent policy issues. The Impact of Climate Policy on Environmental and Economic Performance answers several key questions: What is the effect of the CO2 tax on environmental performance and profitability of firms? Does including emissions in productivity measurement of the industrial firm matter? Did the introduction of the EU ETS spur technological development in the Swedish industrial firm? What air pollutant is most inhibiting production when regulated? Being aware and learning from the Swedish case can be very relevant for countries that are in the process of shaping their climate policy. This book is of great importance to researchers and policy makers who are interested in environmental economics, industrial economics and climate change.

Environmental Disclosure

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Publisher : Taylor & Francis
ISBN 13 : 1000829138
Total Pages : 258 pages
Book Rating : 4.0/5 (8 download)

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Book Synopsis Environmental Disclosure by : Luigi Lepore

Download or read book Environmental Disclosure written by Luigi Lepore and published by Taylor & Francis. This book was released on 2022-12-29 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasizing the transition from voluntary to mandatory disclosure. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.