Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
System-wide modeling approaches for integrating supply chains into food security analysis: lessons from Uganda 2016-2020. [PDF]
Gendre L +5 more
europepmc +1 more source
Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry
ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli +3 more
wiley +1 more source
Auditable Clean-in-Place Decision Support from Routine SWRO SCADA: Selecting Differential-Pressure Recovery and Falsifying a Per-CIP-Reset Trigger. [PDF]
Su YH, Meng FC, Chang PY.
europepmc +1 more source
ABSTRACT Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala +5 more
wiley +1 more source
An Epicenter-guided computational framework for personalized target of repetitive transcranial magnetic stimulation in schizophrenia. [PDF]
Tang Y +8 more
europepmc +1 more source
ABSTRACT Prior research has mostly relied on linear and parametric models while explaining environmental non‐compliance, but they have a limited capacity to capture non‐linear and asymmetric effects of elements affecting firms' environmental compliance.
Ashutosh Singh +4 more
wiley +1 more source
Real-time dynamic graph learning with temporal attention for financial fraud detection. [PDF]
Chen J, Yang Y.
europepmc +1 more source
Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio +2 more
wiley +1 more source
The response of firms‘ investment and financing to adverse cash flow shocks: the role of bank relationships [PDF]
We test whether firms with a single bank are better shielded from loss of credit and investment cuts in periods of adverse cash flow shocks than firms with multiple bank relationships.
Fuss, Catherine, Vermeulen, Philip
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