Results 91 to 100 of about 15,640 (196)

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

From Words to Actions: The Impact of Specificity and Causality in Narrative Feedback on Employee Performance Improvement Des paroles aux actes : incidence de la spécificité et de la causalité dans la rétroaction narrative sur l'amélioration du rendement des employés

Contemporary Accounting Research, EarlyView.
ABSTRACT With the widespread use of narrative feedback in companies, understanding how such feedback can be valuable for employee performance improvement is important. Drawing on proprietary data from an e‐commerce company, we investigate the role of specificity and causality—two key language characteristics for self‐regulation and learning.
Jan Lampe, Utz Schäffer, Daniel Schaupp
wiley   +1 more source

PROCEDIMIENTO PARA EL CONTROL DE GESTIÓN EN LA EMPRESA CAMPISMO POPULAR DE VILLA CLARA / PROCEDURE FOR CONTROLLING IN VILLA CLARA CAMPISMO POPULAR ENTERPRISE

Revista Científica de Ingeniería Industrial, 2013
Actualmente, el control de gestión tiene un papel decisivo como perspectiva de dirección en las empresas cubanas, ya que se optimiza el conocimiento de los trabajadores en función de los resultados de la organización.
Ariel Espino-Valdés, Ramón Sánchez-Sánchez, Allán Francisco Aguilera-Martínez   +2 more
doaj  

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source

Scaffold‐free three‐dimensional culture of chronic lymphocytic leukaemia preserves B–T‐cell cross‐talk and enables drug response profiling

British Journal of Haematology, EarlyView.
Summary Chronic lymphocytic leukaemia (CLL) presents a complex biological and clinical landscape, strongly influenced by the tumour microenvironment (TME). To better capture this heterogeneity, we have developed patient‐derived lymphoma spheroids from CLL samples (CLL‐PDLS), which recapitulate the cross‐talk between malignant cells and the autologous ...
Heribert Playa‐Albinyana, Ariadna Giró, Juan A. Piñeyroa, Ferran Araujo‐Ayala, Cèlia Dobaño‐López, Sara Otín‐Sánchez, Elías Campo, Christine Bezombes, Patricia Pérez‐Galán, Dolors Colomer   +9 more
wiley   +1 more source

Truncated drumlins and their implication for past sea level reconstructions

Boreas, EarlyView.
Coastal erosion of glacigenic sediments, particularly in the form of retreating drumlin bluffs, is a key process in paraglacial landscape evolution during periods of relative sea‐level (RSL) rise. As marine transgression reworks formerly subaerial glacial terrains, drumlins act as discrete sediment sources generating characteristic erosional and ...
Riccardo Arosio, Andrew Finlayson, Guillaume Michel, Dayton Dove   +3 more
wiley   +1 more source

Peer effects at work on parental leave: Why is Papa not more involved?

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract We estimate the peer effects of paternity leave‐taking among male co‐workers using the 2006 Quebec paternity leave reform. Using high‐quality administrative data, we closely follow the birth date regression discontinuity research design of Dahl et al.
Yaya Diallo, Fabian Lange
wiley   +1 more source

Comparative review of entanglement risk assessments for cetacean conservation and management

Conservation Biology, EarlyView.
Abstract Cetacean entanglement in fishing gear remains a major global threat that exposes persistent gaps in how fisheries management frameworks manage risk to nontarget species. Ecological risk assessment (ERA) offers a structured way to link exposure and consequences to an explicit statement of risk, but entanglement risk assessments vary widely in ...
Laura Joan Feyrer, Clair Evers, Hilary Moors‐Murphy   +2 more
wiley   +1 more source

A global assessment of animal community responses to agricultural management

Conservation Biology, EarlyView.
Abstract Transitions in agricultural management through crop and noncrop diversification on intensively managed croplands or pastures have benefited biodiversity. However, the extent to which agricultural management benefits species communities present in undisturbed ecosystems remains largely unclear.
Susana López Rodríguez, Hanneke van ‘t Veen, Solen Le Clec'h, Rob Alkemade   +3 more
wiley   +1 more source