Results 111 to 120 of about 28,258 (303)

Earnings management and corporate social responsibility [PDF]

open access: yes, 2007
By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Prior, Diego   +2 more
core   +2 more sources

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

open access: yesBusiness 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

Consumer Adoption of Internet of Things

open access: yesJournal of Consumer Behaviour, Volume 24, Issue 2, Page 673-693, March 2025.
ABSTRACT The Internet of Things (IoT), a pivotal technology in enhancing user connectivity, faces a paradox: its widespread potential yet limited consumer adoption. This study addresses this dichotomy by synthesizing a large‐scale meta‐analytic structural equation modeling (MASEM) and hierarchical linear meta‐analysis (HiLMA) of 2736 effect sizes from ...
Wagner Junior Ladeira   +6 more
wiley   +1 more source

Serious Infection in Crohn's Disease Patients Treated With Ustekinumab: US Food and Drug Administration Active Postmarket Risk Identification and Analysis in the Sentinel Initiative

open access: yesClinical Pharmacology &Therapeutics, EarlyView.
The U.S. Food and Drug Administration (FDA) used an Active Postmarket Risk Identification and Analysis (ARIA) system to address a safety issue (serious infection) identified during clinical review of an application to market ustekinumab as a treatment for Crohn's disease (CD). FDA used an active‐comparator new‐user cohort design, data from six Sentinel
Joel L. Weissfeld   +9 more
wiley   +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

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

open access: yesDeep 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   +7 more
wiley   +1 more source

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