Results 131 to 140 of about 3,366,127 (326)
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello+2 more
wiley +1 more source
ABSTRACT The ongoing challenges of climate change, ecosystem degradation and demand for natural resources make sustainability a global priority. Models, guidelines and frameworks are particularly valuable in the field of management as they help to solve problems. This study aims to explore them from an interdisciplinary perspective, including a concern
Arnaldo Pinheiro Costa Gaio+5 more
wiley +1 more source
Book embeddings of graphs and a theorem of Whitney
Paul C. Kainen, Shannon Overbay
openalex +2 more sources
On Legendrian embeddings into open book decompositions [PDF]
Selman Akbulut, M. Firat Arikan
openalex +1 more source
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison+3 more
wiley +1 more source
Corporate Climate Risk Governance and Environmental Innovation
ABSTRACT The existing body of literature with regard to climate‐oriented governance focuses on carbon disclosure and climate change commitments, with a notable omission of an essential aspect of sustainable business practices and decarbonization, that is, environmental innovation.
Md Tanvir Hamim, Sabur Mollah
wiley +1 more source
ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage+2 more
wiley +1 more source
Can Sustainability Disclosure Affect Crowdfunding Success?
ABSTRACT Sustainability has emerged as a critical element in entrepreneurial finance, yet its role in reward‐based crowdfunding (RBC) remains underexplored. Existing studies on sustainability and crowdfunding primarily focus on equity‐based models, specific project types, or single‐country analyses, leading to mixed findings and limited ...
Simona Barone
wiley +1 more source