Results 191 to 200 of about 2,803,034 (293)

Memory-Based Deception Detection: Extending the Cognitive Signature of Lying From Instructed to Self-Initiated Cheating. [PDF]

Top Cogn Sci, 2020
Geven LM, Ben-Shakhar G, Kindt M, Verschuere B.   +3 more
europepmc   +1 more source

Circling the Archetype: Tensions Limiting the Transformation to a Circular Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This research examines key tensions and the archetypal paradox that prevent the transformation to a circular economy (CE) across individual, organizational, and systems levels, problematizing CE assumptions. Tension manifestations are analyzed using a qualitative case study across eight diverse industries and geographies.
Helleke Heikkinen, Lisa Ellram, Sarah Schiffling, John Kibe Munyoro, Anna Hiltunen, Stina Lundin   +5 more
wiley   +1 more source

Asymmetric Relationships Between Sustainability Performance, Disclosure, and Market Value Under Isomorphic Disclosure Pressures: Evidence From Japan

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani, Eri Nakamura, Qi Sun, Hisayuki Kosaka, Tsugio Watanabe, Daisuke Furuta   +5 more
wiley   +1 more source

Facial psychophysiology in forensic investigation: A novel idea for deception detection. [PDF]

J Forensic Dent Sci, 2019
Samuel SG, Chatterjee T, Thapliyal H, Kacker P.   +3 more
europepmc   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Do Not Think Carefully? Re-examining the Effect of Unconscious Thought on Deception Detection. [PDF]

Front Psychol, 2019
Wu S, Mei H, Yan J.
europepmc   +1 more source

The Digital‐Sustainability Disconnect: A Test of Strategic Alignment in the Circular Economy Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study challenges the common assumption that digital and sustainability transformations are naturally synergistic. Integrating signaling theory and the dynamic capability view, we argue that for many firms, particularly traditional SMEs, these initiatives are pursued on separate, unaligned strategic tracks, creating a “signaling‐substance ...
Nicolas Depetris‐Chauvin, Marta Fernández‐Olmos, Wenbo Hu   +2 more
wiley   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source