Results 141 to 150 of about 1,220,737 (270)

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng, Ali Abbas, Ali Meftah Gerged, Ernest Ezeani, Bilal Bilal   +4 more
wiley   +1 more source

Denialist vs. warmist climate change conspiracy beliefs: Ideological roots, psychological correlates and environmental implications. [PDF]

Br J Psychol
de Gourville D, Douglas KM, Sutton RM.
europepmc   +1 more source

Environmental Performance and Corporate Innovation: Evidence From Korea's Rapid ESG Institutionalization

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Robust Alpha Spending for Unstable Data. [PDF]

Stat Med
Silva IR, Maro JC.
europepmc   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Community conservatism is widespread across microbial phyla and environments. [PDF]

Nat Ecol Evol
Malfertheiner L, Tackmann J, Matias Rodrigues JF, von Mering C.   +3 more
europepmc   +1 more source

Voices From the Coast: Stakeholder Participation and Perception on Creating a Marine Protected Area

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores participatory processes in the context of marine conservation, with a specific focus on recent initiatives undertaken by the Apulia region in Italy to establish a new Marine Protected Area (MPA). Employing a qualitative cross‐sectional methodology, the study investigates how local communities perceive and engage with the ...
Giampiero Palazzo, Giuseppe Valenza, Massimo Zuccaro, Simone Pizzi   +3 more
wiley   +1 more source

Circular causality analysis of corporate performance and accounting quality in M&As. [PDF]

PLoS One
Herghiligiu IV, Dicu RM, Aevoae GM, Sahlian DN, Popa AF, Robu IB.   +5 more
europepmc   +1 more source

Can Sustainable Entrepreneurship Create Value for Enterprises? Examining the Roles of Corporate Reputation and Entrepreneurs' Self‐Promotion Behavior

Business Strategy and the Environment, EarlyView.
ABSTRACT To understand the heterogeneous performance outcomes of sustainable entrepreneurship, this study investigates the role of founder impression management. We develop and test a moderated mediation model, drawing on signaling and impression management theories, using a dual‐study design with longitudinal data (n = 217) and survey data (n = 259 ...
Rongzhi Liu, Haibin Liu, Samuel Adomako, Yong Lin, Tianwei Huang, Yihan Wang, Fang Ding   +6 more
wiley   +1 more source

Minimizing Risk of Load Redistribution Attacks on Electric Grids in the Presence of Insider Threats. [PDF]

Risk Anal
Zhan L, Mehrani S, Xie C, Dehghanian P.
europepmc   +1 more source