Results 241 to 250 of about 10,109 (288)

Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer   +2 more
wiley   +1 more source

Global brain banking challenges through the lens of Southeast Asia's inaugural brain bank. [PDF]

open access: yesFront Neurol
Martin P   +6 more
europepmc   +1 more source

"Pleasantly confused" and missed opportunities for delirium recognition: A hospital record audit. [PDF]

open access: yesInt J Nurs Stud Adv
Marriott-Statham K   +4 more
europepmc   +1 more source

Large language models require a new form of oversight: capability-based monitoring. [PDF]

open access: yesNPJ Digit Med
Kellogg KC   +5 more
europepmc   +1 more source

Audit committee financial expertise and earnings quality: A meta-analysis

open access: yesJournal of Business Research, 2018
Abstract Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has examined financial experts' monitoring on audit committees of financial reporting quality. However, the literature has found mixed evidence. This present study's objective is to reconcile through meta-analysis the results of 90 studies with 165,529 firm-year
Bilal, Songsheng Chen, Bushra Komal
exaly   +3 more sources

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