Results 91 to 100 of about 2,116 (201)
Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures
Accounting &Finance, EarlyView.ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley +1 more source
CEO Power and Circular Economy Disclosure: The Moderating Role of Institutional Forces
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the impact of CEO power on circular economy disclosure (CED), highlighting the moderating role of institutional pressures on CEO discretion. The analysis draws on a sample of 8354 multinational companies from the Refinitiv database, covering the period 2013–2022.
Saudi‐Yulieth Enciso‐Alfaro +3 more
wiley +1 more source
Quantitative Metrics for Edge Bundling of Network Visualizations
Computer Graphics Forum, EarlyView.Abstract Edge bundling is widely used for reducing visual clutter in large 2D network and trajectory visualizations. Various edge bundling methods have been proposed, each producing qualitatively distinct outputs for the same data; however, few quantitative metrics exist for systematic evaluation. In this paper, we propose a set of quantitative metrics
M. Wallinger +3 more
wiley +1 more source
Evaluating Encodings for Bivariate Edges in Adjacency Matrices
Computer Graphics Forum, EarlyView.Abstract We present the first empirical evaluation of techniques for encoding distributions of quantitative edge values within adjacency matrices. In many real‐world networks, edges represent not a single value but a set of measurements. While adjacency matrices preserve structural clarity, their compact cells limit the simultaneous display of multiple
J. Acosta‐Hernández, A. Lex, T. He
wiley +1 more source
European Management Review, EarlyView.ABSTRACT Multi‐sided platform (MSP) models have become more relevant for incumbent companies, requiring them to develop MSP engagement strategies. This study sheds light on the complex process incumbents undergo in developing platform strategies. Adopting an inductive research design, we conducted interviews with 37 decision‐makers across 35 incumbent ...
Lukas Zechel, Vivek K. Velamuri
wiley +1 more source
European Management Review, EarlyView.Abstract This study examines the impact of the adoption of nonmarket strategies in domestic markets that drive the internationalization of emerging multinationals (EMNCs) from the MENA and sub‐Saharan African regions. In this study, we consider corporate political activity (CPA) and corporate social responsibility (CSR) of EMNCs and examine their role ...
Nouhaila Ettalibi +4 more
wiley +1 more source
Climate Regulation and ESG Disclosure in Maritime Transport
European Financial Management, EarlyView.ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika +1 more
wiley +1 more source
FEATURES OF THE DEVELOPMENT OF OUTSOURCING IN THE AVIATION INDUSTRY
Вестник университета, 2017 The article discusses one of the widely used in the world practice forms of business organization, called «outsourcing». Identified the economic essence of the concept of «outsourcing», discussed peculiarities of its application and evolution in the ...
T. Rogulenko, V. Torpashov
doaj
International Journal of Applied Linguistics, EarlyView.ABSTRACT Amid Japan's internationalization efforts, foreign employees are positioned as global English‐speaking talent while simultaneously facing expectations to conform to Japanese linguacultural norms. This study examines how such tensions are negotiated through the narratives of two interns—one African American and one Vietnamese American—in ...
Hae Ree Jun
wiley +1 more source
HOW DETRIMENTAL IS PSYCHOLOGICAL CONTRACT BREACH TO AIRLINES? [PDF]
Journal of Applied Structural Equation Modeling, 2020 Mohd Ariffin SitiZubaidah +4 more
doaj +1 more source