Results 121 to 130 of about 151,257 (386)
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
The University of Kansas Cancer Center (KUCC), an NCI designated comprehensive cancer center. [PDF]
Sun W, Streeter N, McGuirk J, Jensen R.
europepmc +1 more source
“Family” ownership, tunneling and earnings management: A review of the literature [PDF]
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]
Shana E. McCormack +13 more
openalex +1 more source
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
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
Financial reporting quality of ESG firms listed in China. [PDF]
Wu M, Abeysekera I.
europepmc +1 more source
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
Patricia M. Dechow, Ilia D. Dichev
semanticscholar +1 more source
Dynamics of postnatal bone development and epiphyseal synostosis in the caprine autopod
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

