Results 141 to 150 of about 1,923 (289)

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu, Okechukwu Okorie, Fatemeh Khosravi, Stuart Connop, Hebba Haddad, Mike Medas   +5 more
wiley   +1 more source

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

Business Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki, Mohamad H. Shahrour, Alireza Rohani, Bradley R. Barnes, Chi Keung Marco Lau   +4 more
wiley   +1 more source

The Moral Manager in the Market: How CFOs' Ethical Intelligence Drives ESG Investment in Emerging Economies' Dual Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia, Davood Askarany, Seyed Hamed Fahimifard, Seyedeh Kimia Shafahi Moghadam, Seyed Shayan Alavi   +4 more
wiley   +1 more source

Inclusive or Inauthentic? Consumer Scepticism Towards LGBTQ‐Themed Cause‐Related Marketing

Journal of Consumer Behaviour, EarlyView.
ABSTRACT Cause‐related marketing (CRM) is widely used to signal corporate social responsibility and engage ethically motivated consumers, yet its effectiveness remains contested in identity‐sensitive domains such as LGBTQ inclusion. Drawing on Social Identity Theory and Attribution Theory, this research examines how LGBTQ cause identification ...
Wilson N. Ndasi
wiley   +1 more source

Conditional Conservatism and the Cost of Equity Capital: Informational, Fundamental, and Behavioral Effects

, 2012
Prior studies report negative or insignificant relations between conditional conservatism and the cost of equity capital, arguing that conservatism reduces information risk.
Biddle, GC, Wu, Y, Ma, L
core  

The Influence of Aesthetic Liking on Product Evaluation: How and When It Differs With Brand Strength and Product Type

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This research provides comprehensive insight into the influence of aesthetic liking on product preference across different types of durable product categories by uncovering the underlying process. Distinguishing a direct expressive influence of aesthetic liking and an indirect influence as a quality signal, referring to signaling theory, we ...
Mariëlle E. H. Creusen, Ruth Mugge, Jan P. L. Schoormans   +2 more
wiley   +1 more source

Invisible Kitchens, Visible Values: Understanding Consumer Trust and Boundary Formation in Digital Food Experiences

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This research investigates how consumers establish trust in ghost kitchens, a rapidly growing digital service format that eliminates physical interaction and redefines the boundaries of food consumption. Despite their growing popularity, ghost kitchens present a paradox of trust, as the absence of physical premises and direct interaction ...
Trang Huong Pham, Adriel K. S. Sim, Chuyen Nguyen, Julien Psomas, Hoang Ngoc Hien   +4 more
wiley   +1 more source

Depression, Anxiety and Criminal Behaviour Between Ages 32 and 48: A Propensity Score Matching Analysis From the Cambridge Study in Delinquent Development

Criminal Behaviour and Mental Health, EarlyView.
ABSTRACT Background Depression, anxiety and criminal behaviour are often correlated, but the direction and nature of these associations remain contested. Aims To investigate the temporal relationships between depression and/or anxiety and criminal behaviour at age 32 and depression and/or anxiety and criminal behaviour at age 48.
Kim Reising, Maria M. Ttofi
wiley   +1 more source

Conditional accounting conservatism and future negative surprises: An empirical investigation

We investigate whether conditional accounting conservatism has informational benefits to shareholders. We find some evidence that higher current conditional conservatism is associated with lower probability of future bad news, proxied by missing analyst ...
Pevzner, Mikhail, Kim, Bong Hwan
core  

A hidden Markov model and reinforcement learning‐based strategy for fault‐tolerant control

The Canadian Journal of Chemical Engineering, EarlyView.
Abstract This study introduces a data‐driven control strategy integrating hidden Markov models (HMM) and reinforcement learning (RL) to achieve resilient, fault‐tolerant operation against persistent disturbances in nonlinear chemical processes. Called hidden Markov model and reinforcement learning (HMMRL), this strategy is evaluated in two case studies
Tamera Leitao, Debaprasad Dutta, Simant R. Upreti   +2 more
wiley   +1 more source