Results 211 to 220 of about 43,112 (256)

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Psychopathological Concomitants and Motivations Related to Misuse of Non-Steroidal Anti-Inflammatory Drugs and Paracetamol. [PDF]

open access: yesHum Psychopharmacol
Bersani FS   +8 more
europepmc   +1 more source

Network structure of non-suicidal self-injury, alcohol and food addiction, and motivation in bus drivers. [PDF]

open access: yesFront Psychiatry
Song X   +7 more
europepmc   +1 more source

The impact of audit committee characteristics on the implementation of internal audit recommendations

Journal of International Accounting, Auditing and Taxation, 2015
Abstract Regulators and others highlight the importance of the interaction between the audit committee and internal audit. One of the roles of the audit committee is to review and monitor management's response to internal audit findings and recommendations.
Nedal Sawan
exaly   +2 more sources

Audit Committee Characteristics and Accounting Conservatism

International Journal of Auditing, 2015
This study examines the association between four pivotal audit committee characteristics and accounting conservatism. Using a sample of 7,668 Australian firm‐year observations from 2004 to 2012, a positive association is found between accounting conservatism and: (a) a director with financial expertise on the audit committee; (b) an experienced ...
exaly   +3 more sources

Audit Committee Characteristics and Restatements

AUDITING: A Journal of Practice & Theory, 2004
This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud) in the period 1991–1999, together with a matched ...
Lawrence J. Abbott   +2 more
openaire   +1 more source

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