Results 141 to 150 of about 3,929 (296)
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley +1 more source
Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
Heliyon, 2023 González-Sánchez M +2 more
europepmc +1 more source
The Effects of Accruals Quality and Discretionary Accruals on the Cost of Debt Capital
Tax Accounting Research, 2010 null 박희진, null 최고운
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The role of intellectual property (IP) in promoting or hindering sustainable innovation now forms a topical issue in innovation management. Its role in the sustainable business model remains imperfectly understood however, creating a simplified view of IP in relation to corporate sustainable development. Hence, this study sought to examine how
Sarah van Santen
wiley +1 more source
Consumer Adoption of Internet of Things
Journal 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
Platelet FcɣRIIa Expression Refines Clinical Risk Assessment After Myocardial Infarction
Catheterization and Cardiovascular Interventions, EarlyView.ABSTRACT Background In patients with myocardial infarction (MI), quantifying expression of platelet FcɣRIIa (pFCG) stratifies risk of subsequent MI, stroke, and death. Aims Assess the prognostic implications of clinical risk alone and in combination with the pFCG test.
David J. Schneider +9 more
wiley +1 more source
Oncology Advanced Practice Provider Mentorship and Paired Clinical Research Coordinator Support to Enhance Accrual to NCI Supportive Care Trials. [PDF]
J Adv Pract OncolBraun-Inglis C +9 more
europepmc +1 more source