Results 221 to 230 of about 3,091,272 (307)
Spatio-temporal inequalities in vulvar cancer mortality in Spain, 1999-2023: a nationwide Bayesian analysis. [PDF]
Cayuela L +4 more
europepmc +1 more source
Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms
ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed +2 more
wiley +1 more source
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea +2 more
wiley +1 more source
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Towards Comparable Microplastic Data: Challenges and Priorities for Environmental Monitoring. [PDF]
Parolini M.
europepmc +1 more source
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley +1 more source
Research on Prophages in Aquaculture from the Perspective of Paradigm Borrowing: Advances in Pathogen Virulence, Antimicrobial Resistance, and Environmental Regulation. [PDF]
Zhao Z +5 more
europepmc +1 more source
ABSTRACT Firms' international revenues help diversify revenue sources and reduce reliance on home markets, yet remain hard to grow given complex regulations, cultural differences and fierce competition. Grounded in the resource‐based view, we argue that social sustainability is a valuable, rare, inimitable and non‐substitutable resource that promotes ...
Ashutosh Singh +3 more
wiley +1 more source

