Results 191 to 200 of about 89,575 (313)

Nature on the balance sheet: Accountability for Nature Positive

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Nature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other stakeholders need consistent, comparable and decision‐useful information on the state of nature and
Greg Smith   +6 more
wiley   +1 more source

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

open access: yesAbacus, EarlyView.
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer   +2 more
wiley   +1 more source

A global dataset of experimental agricultural management on soil carbon accrual, its synergies and trade-offs. [PDF]

open access: yesSci Data
Sánchez-Moreno S   +22 more
europepmc   +1 more source

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

open access: yesAbacus, EarlyView.
This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley   +1 more source

Validation of an agent-based model for cell interactions in a microfluidic chip. [PDF]

open access: yesPLoS One
Panunzi S   +4 more
europepmc   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Can conservation drainage practices contribute to climate change mitigation? [PDF]

open access: yesJ Environ Qual
Hall SJ   +4 more
europepmc   +1 more source

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