Investor Perception of ESG in Earnings Calls
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Population-based variance-reduced evolution over stochastic landscapes. [PDF]
Pei Z +5 more
europepmc +1 more source
Best Linear Unbiased Estimator Algorithm For Received Signal Strength Based Localization
Lanxin Lin, Hing Cheung So
openalex +1 more source
Harnessing Generative AI for Sustainable Supply Chains: Lean, Circular and Green Perspectives
ABSTRACT Generative artificial intelligence is playing a significant role in the transformation of digital ecosystems by reinventing the processes of content generation, process automation, product innovation and customer experience. At the same time that these technologies are becoming more integrated into routine operations, the focus has shifted to ...
Ashutosh Singh +3 more
wiley +1 more source
Multi-trait ridge regression BLUP with <i>de novo</i> GWAS improves genomic prediction for haploid induction ability of haploid inducers in maize. [PDF]
Chen YR, Frei UK, Lübberstedt T.
europepmc +1 more source
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 more
wiley +1 more source
Genome-wide association studies reveal genetic control of nutritional quality, milling traits, and agronomic characteristics in oat (Avena sativa L.). [PDF]
Ardayfio NK +5 more
europepmc +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Causal decomposition analysis with synergistic interventions: A triply robust machine-learning approach to addressing multiple dimensions of social disparities. [PDF]
Park S, Kim SY, Zheng X, Lee C.
europepmc +1 more source
Optimal model‐based design of experiments for parameter precision: Supercritical extraction case
Abstract This study investigates the process of chamomile oil extraction from flowers. A parameter‐distributed model consisting of a set of partial differential equations is used to describe the governing mass transfer phenomena in a cylindrical packed bed with solid chamomile particles under supercritical conditions using carbon dioxide as a solvent ...
Oliwer Sliczniuk, Pekka Oinas
wiley +1 more source

