Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley +1 more source
Security Quantification of Complex Attacks in Infrastructure as a Service Cloud Computing
Doudou Fall+4 more
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Digital forensics and incident response management model for IoT based agriculture. [PDF]
Rudrakar S, Rughani P, Sadineni L.
europepmc +1 more source
ABSTRACT Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence ...
Nathanael Ojong
wiley +1 more source
Privacy-preserving and verifiable spectral graph analysis in the cloud. [PDF]
Song Y.
europepmc +1 more source
Dark Sides of Digital Asset Consumption and Consumer Well‐Being: Impact of Psychological Ownership
ABSTRACT This research contributes to the literature on consumer digital asset consumption by developing a novel model that examines the effects of psychological ownership on two dark‐side consumption behaviors: digital hoarding and digital piracy. It further examines how these behaviors influence consumer psychological outcomes, specifically, anxiety ...
Mateja Kos Koklic+2 more
wiley +1 more source
A Survey on Security Mechanisms of Leading Cloud Service Providers
Deepak Panth+2 more
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Enhanced security for IoT cloud environments using EfficientNet and enhanced football team training algorithm. [PDF]
Cui J, Shi L, Alkhayyat A.
europepmc +1 more source
Polycyclic Aromatics as Promising Phosphorescence Materials
This review focuses on the recent progress of polycyclic aromatic compounds (PACs)‐based phosphorescent materials. Their molecular structural characteristics as promising phosphors are highlighted, and the efficient strategies from molecular and aggregation levels have been illustrated systematically to promote the development of PACs with desirable ...
Peipei Liu, Qianqian Li, Zhen Li
wiley +1 more source
A Comparative Analysis of Encryption Techniques and Data Security Issues in Cloud Computing
N. Hemalatha+3 more
openalex +1 more source