Results 191 to 200 of about 5,909 (296)

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Artificial Intelligence and Corporate Social Irresponsibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether and how firms' adoption of artificial intelligence (AI) is associated with corporate social irresponsibility (CSI). Ex ante, theories provide conflicting predictions regarding this association, making it an important empirical question.
Tobias Steindl
wiley   +1 more source

Explainable hybrid stacking ensemble method for hard rock pillar stability prediction and engineering applications

open access: yesDeep Underground Science and Engineering, EarlyView.
This research proposes an interpretable hybrid stacking ensemble framework, optimized by the Sparrow Search Algorithm, to enhance hard rock pillar stability prediction. By integrating six machine learning models—k‐nearest neighbors, support vector machines, random forests, Gradient Boosting Decision Tree, eXtreme Gradient Boosting, and Light Gradient ...
Ning Wang   +3 more
wiley   +1 more source

Reintroduction of Captive Tigers: Challenges & Concerns. [PDF]

open access: yesAnimals (Basel)
Nipithakul P   +4 more
europepmc   +1 more source

Dental development in the tropical gar (Atractosteus tropicus) and the evolution of vertebrate dentitions

open access: yesDevelopmental Dynamics, EarlyView.
Abstract Background Dentitions have diversified enormously during vertebrate evolution, involving reductions, modifications, or allocations to prey seizing and processing regions. A combination of ancient and novel features related to dental and oropharyngeal apparatuses is found in extant lineages of non‐teleost fishes, such as the gars.
Anna Pospisilova   +4 more
wiley   +1 more source

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