Results 201 to 210 of about 10,428 (309)

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]

PLoS One
Zheng D, Ali R, Feifei Z, Shaique M.
europepmc   +1 more source

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández, Belén Payán‐Sánchez, Eva Carmona‐Moreno   +2 more
wiley   +1 more source

A Multiregional Decentralized Clinical Trial Program to Improve Access.

JAMA Netw Open
Haddad TC, Mercado LA, Le-Rademacher JG, Enarson DA, Sener U, Kumar A, Price KA, Juhn YJ, Cartin-Ceba R, Colon-Otero G, Willman CL, Garovic VD, Kottschade RS.   +12 more
europepmc   +1 more source

Early-phase clinical trials in the pandemic era: a four-year experience from an academic cancer center. [PDF]

Am J Cancer Res
Moreland K, Fuhrman B, Webb K, Margraf M, Wernke J, Vollmer C, Kastl A, Marcum M, Leddon J, Jackson A, Curran E, Rai S, Wise-Draper T, Sohal D.   +13 more
europepmc   +1 more source

Audit committee features and earnings management.

Heliyon, 2023
Nassir Zadeh F, Askarany D, Shirzad A, Faghani M.   +3 more
europepmc   +1 more source

Actual Accrual [PDF]

, 2020
openaire   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +1 more source

Thermal‐induced fracture evolution and acoustic signature of Beishan granite: Insights into tensile strength of barrier system for high‐level radioactive waste disposal

Deep Underground Science and Engineering, EarlyView.
The tensile strength of granite, a proposed host for nuclear waste, degrades severely above 400°C. We link this to specific microcracking patterns captured by acoustic emission, establishing a scientific basis for assessing repository safety under thermal load.
Wei Zeng, Shijie Li, Xiaozhao Li, Zhen Huang, Shangtong Yang, Wentao Xu, Biao Wang, Yun Wu   +7 more
wiley   +1 more source