Results 181 to 190 of about 2,803,034 (293)
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]
Cash DK, Dianiska RE, Lane SM.
europepmc +1 more source
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]
Rahimi Saryazdi A +5 more
europepmc +1 more source
Being accurate about accuracy in verbal deception detection. [PDF]
Kleinberg B, Arntz A, Verschuere B.
europepmc +1 more source
Emotions and deception detection
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
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
Deception detection in educational AI: challenges for Japanese middle school students in interacting with generative AI robots. [PDF]
Salem A, Sumi K.
europepmc +1 more source
Corporate Environmental Innovation and Environmental Decoupling: International Evidence
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

