Results 241 to 250 of about 163,343 (337)

It's dark under the lamp? The moderating role of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment. [PDF]

PLoS One
Deng Q.
europepmc   +1 more source

Effect of Debt to Asset Ratio, Firm Size, Audit Committee, and Audit Tenure on Audit Delay (on Property and Real Estate Sector Companies Listed on The Indonesia Stock Exchange for the 2016-2023 Period)

Lutfi Setiawati, Diah Febriyanti, Devyanthi Syarif   +2 more
openalex   +2 more sources

Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro, Davide Calandra, Justyna Fijalkowska, Michele Oppioli, Silvana Secinaro   +4 more
wiley   +1 more source

Research on the automation of intelligent accounting information processing process driven by neural networks. [PDF]

Sci Rep
Cai M.
europepmc   +1 more source

A Natural Resource‐Based View of Circular Economy Practices in the Pharmaceutical Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Pharmaceutical industry is facing escalating environmental sustainability issues including gaseous emissions, waste generation, and excessive consumption of energy and non‐renewable materials. Nevertheless, the adoption of sustainable business models such as the circular economy (CE) is still in its infancy in this sector due to complex ...
Amna Farrukh, Muhammad Sohaib Sajjad
wiley   +1 more source

Media coverage as a moderator in the nexus between audit quality and ESG performance: Evidence from China. [PDF]

PLoS One
Cai C, Hazaea SA, Alsayegh MF, Sahu M, Raid M, Al-Ahdal WM.   +5 more
europepmc   +1 more source

Is Circular Also Sustainable? Assessing Circularity and Sustainability to Enhance Legitimacy in Agri‐Food Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino, Marta Menegoli, Maria Laura Giangrande   +2 more
wiley   +1 more source

Interventions to improve hip fracture guideline adherence for time to surgery and early mobilization: a systematic review and meta-analysis. [PDF]

BMC Geriatr
Sarkies M, Testa L, Taylor ME, Ivers R, Close JCT, Cameron ID, Harvey LA.   +6 more
europepmc   +1 more source

The Effect of ESG (Environmental, Social, Governance) Disclosure on Audit Quality with Firm Size and Industry Complexity as Moderating Variables (An Empirical Study on Manufacturing Companies Listed On the IDX in 2020–2024)

Marsel Pasaribu, Ricky Agusiady, Fitriana Fitriana   +2 more
openalex   +1 more source

Fear of Failure as a Gendered Barrier to Building Sustainable Entrepreneurial Ecosystems

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on four well‐established theoretical perspectives, this paper proposes an intersectional, emotionally grounded framework for understanding how gender and age jointly shape entrepreneurial perceptions across psychological, social, and cultural domains.
Giusy Sica, Chiara Spiniello, Alessandra Micozzi, Maria Palazzo   +3 more
wiley   +1 more source