Results 131 to 140 of about 6,700,738 (247)
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
core
Food‐solicitation displays in nestling birds: still begging for answers
Biological Reviews, EarlyView.ABSTRACT Nestling begging is a key model for understanding animal communication and parent–offspring conflict. Dynamic begging displays are often interpreted as costly, honest signals of need, with honesty maintained by viability costs, as proposed in Godfray's influential signalling model.
Daniel Parejo‐Pulido, Tomás Redondo
wiley +1 more source
Fiscal Responsibility and Australian Commonwealth , State and Territory Government Budgets [PDF]
The government sector in Australia has seen the introduction of accrual accounting principles in recent years. However, this process has been complicated by the presence of two alternative financial reporting frameworks in the form of a) the Government ...
Graeme Wines
core
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
Is there an accruals or a cash flow anomaly in UK stock returns? [PDF]
In this paper, we apply a modified version of the Mishkin (1983) test to companies in the UK stock market in order to investigate the presence of accruals and cash flow effects on UK firms’ annual returns.
Andrew W. Stark, Nuno Soares
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The increasing popularity of ecotourism in regions like Central America and the Caribbean, particularly in the Dominican Republic, necessitates a deeper understanding of how these businesses can integrate innovation with environmental sustainability.
Hayrold José Ureña‐Espaillat +2 more
wiley +1 more source
Milk Intake, Sun Exposure, and Caffeinated Energy Drink Consumption in Children and Adolescents: Evidence, Uncertainty, and Implications for Peak Bone Mass Accrual. [PDF]
NutrientsSakkas GK +3 more
europepmc +1 more source
Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source