Results 201 to 210 of about 8,894,885 (304)

Securitization as a means to pay for cell and gene therapies for orphan diseases: a simulation study. [PDF]

Gene Ther
Lu JM, Cherla AJ, Carter AW, Mossialos EA.   +3 more
europepmc   +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass, Hend Alajaji, Vu Quang Trinh, Rosie Cao   +3 more
wiley   +1 more source

Green credit risk assessment and prediction in China's construction industry: based on the optuna-catboost model. [PDF]

Sci Rep
Qin Z, Meng M, Li D, Li J.
europepmc   +1 more source

Beyond Disclosure: Sustainable Finance Regulation and the Pricing of ESG Performance in Mature Capital Markets

Business Strategy and the Environment, EarlyView.
ABSTRACTThis study examines whether and under what conditions Environmental, Social, and Governance (ESG) performance becomes financially meaningful in mature capital markets. Using a longitudinal transatlantic panel of large firms listed in the EURO STOXX 50 and S&P 100 over the period 2015–2024, we analyse the within‐firm association between lagged ...
Nicola Del Sarto
wiley   +1 more source

Measurement model of credit risk for unlisted agricultural enterprises. [PDF]

PLoS One
Liang K, Chen Y, Guo T, He T.
europepmc   +1 more source

Beyond the Liability of Origin: Multidimensional Legitimacy and ESG Strategies of Emerging Market Multinationals

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on a multidimensional legitimacy perspective, this study examines how internationalization shapes the ESG performance of emerging market multinational enterprises (EMNEs). EMNEs face not only external legitimacy pressures in host‐country markets but also internal legitimacy pressures in the home‐country institutional environment. These
Yuqing Xiao, Chao Zhang, Antonio Somoza
wiley   +1 more source

Impact of mandatory environmental information disclosure on the capital cost: Evidence from listed companies in China. [PDF]

Heliyon
Tian L, Shen Y, Du M.
europepmc   +1 more source

Profit, Purpose and the ‘Price of Change’: Evidence From Benefit Corporation Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the short‐term financial consequences of transforming into a benefit corporation, a hybrid organisational form that embeds a dual mission of profit and public benefit. Drawing on the Social Resource‐Based View and sustainability‐oriented change management, we argue that the transition entails a reconfiguration of ...
Mouhcine Tallaki, Riccardo Ievoli, Vincenzo Riso, Enrico Bracci   +3 more
wiley   +1 more source

Signaling Corporate Resilience Under Extreme Weather Shocks: Strategy, Visibility, and Market Responses

Business Strategy and the Environment, EarlyView.
ABSTRACT Extreme weather provides a negative public signal about firms' operating conditions, while their capacity to withstand disruption remains difficult for external evaluators (including investors) to observe. We develop a signaling game in which costly, observable strategic commitments can convey otherwise latent resilience. Using Chinese A‐share
Shangze Dai, Kai Huang
wiley   +1 more source

Beyond AI readiness: an information-integrity readiness framework for governing synthetic media in Somalia. [PDF]

Front Artif Intell
Ahmed AA, Mohamed AA, Ali MK, Mohamed YH, Omar MA, Mohamed AA, Hersi IM.   +6 more
europepmc   +1 more source