Results 181 to 190 of about 2,803,034 (293)

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

The effect of statement type and repetition on deception detection. [PDF]

open access: yesCogn Res Princ Implic, 2019
Cash DK, Dianiska RE, Lane SM.
europepmc   +1 more source

The Interlink Between Sustainable Entrepreneurship and Ethics: A Systematic Review and Critical Reflection of the Literature

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article explores the link between sustainable entrepreneurship and ethics. Based on a systematic literature review, the article analyzes 153 articles by adopting a content analysis approach. The article explores dominant theories, themes and key stakeholders impacted by sustainable entrepreneurship and ethics and focuses on novel ...
Melissa Demartini   +2 more
wiley   +1 more source

EEG-based deception detection using weighted dual perspective visibility graph analysis. [PDF]

open access: yesCogn Neurodyn
Rahimi Saryazdi A   +5 more
europepmc   +1 more source

Being accurate about accuracy in verbal deception detection. [PDF]

open access: yesPLoS One, 2019
Kleinberg B, Arntz A, Verschuere B.
europepmc   +1 more source

Emotions and deception detection

open access: yes
Humans have developed a complex social structure which relies heavily on communication between members. However, not all communication is honest. Distinguishing honest from deceptive information is clearly a useful skills, but individuals do not possess ...
Zloteanu, Mircea
core  

The Effect of Carbon Disclosure Quality on Green Bond Financing Cost

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley   +1 more source

Corporate Environmental Innovation and Environmental Decoupling: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel   +3 more
wiley   +1 more source

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