Results 121 to 130 of about 151,257 (386)

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley   +1 more source

“Family” ownership, tunneling and earnings management: A review of the literature [PDF]

open access: yes, 2009
In this review article, we bring together a number of aspects of family firms that are ubiquitous in a number of institutional contexts, often as part of larger business groups.
Bhaumik, Sumon Kumar, Gregoriou, Andros
core  

Association Between Linear Growth and Bone Accrual in a Diverse Cohort of Children and Adolescents [PDF]

open access: bronze, 2017
Shana E. McCormack   +13 more
openalex   +1 more source

Promoting Sustainability in Healthcare: Unraveling the Mechanism of Diversity's Impact in the Pharmaceutical Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can ...
Ruixin Su, Jianguo Du, Si Li
wiley   +1 more source

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia   +3 more
wiley   +1 more source

Dynamics of postnatal bone development and epiphyseal synostosis in the caprine autopod

open access: yesDevelopmental Dynamics, EarlyView.
Abstract Background Bones develop to structurally balance strength and mobility. Bone developmental dynamics are influenced by whether an animal is ambulatory at birth. Precocial species, which are ambulatory at birth, develop advanced skeletal maturity in utero and experience postnatal development under mechanical loading.
Christopher J. Panebianco   +8 more
wiley   +1 more source

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