Results 191 to 200 of about 33,431 (296)

Scanning the evidence: A pilot study evaluating the accuracy of sonographer reporting in the Republic of Ireland. [PDF]

Ultrasound
Tyler J, Waring L, Bolton GC, Miller PK.
europepmc   +1 more source

OPINION SHOPPING, AUDIT QUALITY, AND COMPANY FINANCIAL CONDITION VERSUS GOING CONCERN AUDIT OPINION

The auditor's going concern audit opinion is an audit opinion that has been modified by the auditor to consider the possibility of the inability of a company's business continuity to continue its company. Auditors can't seem to simply accept management's
Silfitri, Anisa’A, Azizah, Widyaningsih, Rizal, Nelyumna   +2 more
core  

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang, Sultan Sikandar Mirza, Chengwei Zhang   +2 more
wiley   +1 more source

Clinical Handover as Craft, Not Checklist. [PDF]

Emerg Med Australas
Ambe AH, Brown N, Bodnar D, Grundgeiger T, Rothwell S, Matthews B.   +5 more
europepmc   +1 more source

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi, Roberto Ruggieri, Donatella Restuccia, Paola Campana   +5 more
wiley   +1 more source

Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]

PLoS One
Ejder U, Yaşar A.
europepmc   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source

Audit data governance for disability-inclusive public services: A systematic review and integrative S-A-C framework. [PDF]

PLoS One
Chaiyasuk S, Rugchatjaroen K, Sirisunhirun S, Dhirathiti NS, Amornsiriphong S, Ploywan P.   +5 more
europepmc   +1 more source

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq, Farida Akhtar, Han Lin Shang   +2 more
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source