Address sustainability risks in health insurance funds: generational actuarial balance and intergenerational equity perspective. [PDF]
Qin Y, Ji W.
europepmc +1 more source
Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal +3 more
wiley +1 more source
Study based on managerial compensation incentives and analyst attention perspectives of corporate digital transformation and sustainability performance. [PDF]
Yao J, Zhang Y, Sun Y, Bo Q.
europepmc +1 more source
The Impact of Geopolitical Risk on Trade Credit
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley +1 more source
Addressing the inverse care law in Scottish general practice: systematic scoping review. [PDF]
Bogie J +6 more
europepmc +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
Determinants of capital structure: a case of hospitals in China. [PDF]
Zhang Q, Laporte A.
europepmc +1 more source
Assessing the Factor Structure of the Farm/Ranch Stress Inventory in a Sample of LGBTQ+ Farmers Across the United States. [PDF]
Rivas-Koehl M +4 more
europepmc +1 more source
Implementation of a national aging-in-place reform: a qualitative study exploring facilitators and barriers from the perspectives of employees in six Norwegian municipalities. [PDF]
Kvæl LAH.
europepmc +1 more source

