Results 141 to 150 of about 937,950 (310)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley +1 more source
CASH FLOW REPORTING AND CREATIVE ACCOUNTING [PDF]
Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore ...
Matis Dumitru +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
wiley +1 more source
CEO Overconfidence, Industry Competition, and ESG Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley +1 more source
ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES [PDF]
The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting.
Aurelia Stefanescu, Eugeniu Turlea
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Deep Underground Science and Engineering, EarlyView.This study investigated the spatial patterns and development mechanisms of urban underground space (UUS) in Shanghai using underground points of interest data. It revealed distinct development mechanisms between the main city and suburbs, highlighting the need for differentiated UUS planning and policies to optimize underground space resources ...
Chenxiao Ma +3 more
wiley +1 more source
ECONOMIC EVALUATION OF INCOME PROTECTION CHOICES FOR WEST TENNESSEE CORN PRODUCERS [PDF]
Farmers need information about the expected value and variability of net revenues for alternative crop insurance and futures hedging strategies to manage risk.
Larson, James A. +2 more
core +1 more source
International Journal of Eating Disorders, EarlyView.ABSTRACT Objective Social comparison has been widely implicated in the etiology and maintenance of body dissatisfaction and eating disorders. At the same time, however, the magnitude of this relationship remains unclear, with existing studies varying widely in methodology, measurement, and sample characteristics.
Fidan Turk +5 more
wiley +1 more source
Are cash budgets a cure for excess fiscal deficits (and at what cost)? [PDF]
This paper investigates the effect of recent reforms of budgetary institutions in Uganda and Zambia. We argue that cash budgeting has brought clear benefits in terms of improved expenditure control with regard to line ministries.
Dambisa Moyo, David Stasavage
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Environmental Policy and Governance, EarlyView.ABSTRACT Nature‐based solutions (NBS) for climate adaptation encompass a range of approaches that work with nature to increase resilience to climate change while providing ecological, economic and social co‐benefits. These solutions have frequently been put forward for application in urban contexts, such as the creation of urban forests, but can ...
Anita Vollmer +2 more
wiley +1 more source