Results 151 to 160 of about 1,220,737 (270)

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Credible capacity evaluation of virtual power plants considering wind and PV uncertainties. [PDF]

Sci Rep
Li C, Dai J, Zhu S, Guo R, Liu Z, Jiang Y, Tian S, Wen Y.   +7 more
europepmc   +1 more source

International Evidence on How Investors Value Environmental Innovation: Non‐Pecuniary Investor Preferences or Risk Mitigation?

Business Strategy and the Environment, EarlyView.
ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu, Bac Van Luu, Dominic H. Chai, Alessandra Tanda   +3 more
wiley   +1 more source

An expectile-based framework for risk-calibrated credible capacity evaluation of virtual power plants under wind and PV forecast uncertainties. [PDF]

Sci Rep
Hua D, Zeng J, Lin Q, Cui S, Liu Y, Liang Y.   +5 more
europepmc   +1 more source

Orchestrating Circularity in UK Accident Repair: An Intermediary Perspective on Green Parts and Reverse Logistics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers and barriers shaping the adoption of salvaged automotive components (‘green parts’) in the UK accident repair sector and evaluates the strategic implications for intermediary firms in fragmented service ecosystems.
Gu Pang, Hui Sun, Sean Geens, Yeunsoo Park   +3 more
wiley   +1 more source

The Physics, Information, and Computation of Perennial Learning: Kolmogorov Complexity, Information Distance, and Port-Hamiltonian Thermodynamics. [PDF]

Entropy (Basel)
Bajaj C.
europepmc   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source

Global Patterns and Drivers of Climatic Niche Originality and Overlap: Disentangling Ecological From Methodological Signals. [PDF]

Ecol Evol
Chevalier M, Violet C, Boyé A.
europepmc   +1 more source

Essays on the Relevance and use of Dirty Surplus Accounting Flows in Europe. [PDF]

This thesis intends to add empirical evidence to a recently heavily debated regulatory issue, the necessity of promoting a clean surplus income statement.
Wang, Y.
core  

Pathways to Sustainable Development: Digital Maturity, Sustainability Practices and Innovation Barriers in Social Economy and Conventional Enterprises

Business Strategy and the Environment, EarlyView.
ABSTRACT Advancing sustainable development requires organisations to align digital capabilities with social and environmental objectives, yet the mechanisms by which digital maturity and sustainability practices drive innovation remain poorly understood across organisational contexts.
Antonio Manuel Ciruela‐Lorenzo, Juan Herrera‐Ballesteros, Pedro Mota Veiga, João J. Ferreira   +3 more
wiley   +1 more source