Results 191 to 200 of about 36,904 (256)

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

open access: yesAbacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose   +2 more
wiley   +1 more source

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta   +2 more
wiley   +1 more source

Logistical Challenges in Platform Randomized Trials - Operational Realities That Curb the Promise of Efficiency. [PDF]

open access: yesClin Epidemiol
Thorlund K   +12 more
europepmc   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

International disruptions to cancer diagnosis and stage at presentation during the COVID-19 pandemic in 2020: an International Cancer Benchmarking Partnership (ICBP) population-based study.

open access: yesLancet Oncol
Morgan E   +46 more
europepmc   +1 more source

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

open access: yesAccounting &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   +3 more
wiley   +1 more source

Use of Attention Deficit Hyperactivity Disorder Medication Among Danish Children and Adolescents From 2010 to 2023

open access: yesActa Psychiatrica Scandinavica, EarlyView.
ABSTRACT Introduction Pharmacological treatment is an important component in the multimodal management of attention deficit hyperactivity disorder (ADHD), but contemporary trends in ADHD medication use among boys and girls in Denmark have not been fully characterized.
Maria Højgaard Stoltz‐Andersen   +4 more
wiley   +1 more source

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