Results 111 to 120 of about 190,728 (245)

SURVEY OF PRIVATE COPYRIGHT DOCUMENTATION SYSTEMS AND PRACTICES [PDF]

, 2011
De Martin, Juan Carlos, Hsu, S., Morando, Federico, Ouma, M., Ricolfi, M., Rubiano, C.   +5 more
core  

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Ethnic and Gender Representation in German, Italian and Dutch School Textbooks. [PDF]

J Community Psychol
Jehle AMC, van Veen D, Groeneveld MG, van der Pol LD, Mesman J.   +4 more
europepmc   +1 more source

Language testing and access [PDF]

, 2013
Rocca, Lorenzo, Van Avermaet, Piet
core  

Climate Transition Risk, ESG Rating Divergence and Portfolio Performance: Evidence From Composite Scores and Climate‐Adjusted Factor Models

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates how ESG rating divergences and climate transition risks jointly influence portfolio performance. Using a newly constructed composite Environmental (E) score derived from principal component analysis (PCA) across three leading ESG providers (Eikon, RobecoSAM, Sustainalytics), we build industry‐adjusted portfolios for 389 
Ahmed Bouteska, Murad Harasheh, Giovanni Esposito   +2 more
wiley   +1 more source

The Romantic Discovery of Radiolaria in the Ocean. [PDF]

J Eukaryot Microbiol
Decelle J.
europepmc   +1 more source

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal, Assil Guizani, Khaled Ghozzi, Khaled Hussainey   +3 more
wiley   +1 more source

The Impact of Geopolitical Risk on Trade Credit

International Journal of Finance &Economics, EarlyView.
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley   +1 more source

Time Travel Within the History of Ethnobotany. [PDF]

Plants (Basel)
Kalle R, Sõukand R.
europepmc   +1 more source

Group Agency and Egalitarian Corporate Structure: The Epistemic, Incentive, and Control Dimensions

Journal of Applied Philosophy, EarlyView.
ABSTRACT What constitutes a good corporate agent? The article answers this question by critically applying List and Pettit's theory of group agency, which emphasizes three crucial dimensions of organizational design: epistemic quality, incentive compatibility, and control.
Chi Kwok, Chris Man‐Kong Li
wiley   +1 more source