Results 241 to 250 of about 23,070 (297)

Does the CEO's Attention Affect How Well the Firm Performs Environmentally?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores whether CEOs' environmental attention (CEA) enhances firms' environmental performance. Drawing on attention‐based and upper echelons theories, which emphasize that executives' cognitive focus shapes organizational outcomes, we argue that CEOs who devote greater attention to environmental issues are more likely to integrate ...
Salah Aldain Abdullah Alshorman   +2 more
wiley   +1 more source

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

open access: yesBusiness 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   +4 more
wiley   +1 more source

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Cognitive Decline on the Bench: A Text Analysis of the Opinions of Justice Stephen Field

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT This paper uses text analysis to understand how cognitive decline affected the opinion writing of Justice Stephen Field over the course of his career. Justice Field is used as a case study because of his lengthy tenure, the fact he did not have law clerks to write opinions for him, and because it is widely known he was senile for the last part
Mikel A. Norris
wiley   +1 more source

Grooved Surface of the Obturator Internus Muscle With Two Distinct Adjacent Parts

open access: yesClinical Anatomy, EarlyView.
ABSTRACT The specific anatomical features of the obturator internus, particularly those of its medial surface, remain insufficiently characterized. This study investigated the morphology of the obturator internus muscle by focusing on the shape of its medial surface and potential age‐related changes.
Satoru Muro   +4 more
wiley   +1 more source

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