Results 111 to 120 of about 1,133 (248)

The Weaponization of ESG Infrastructures and the Future of Green Finance

Global Policy, EarlyView.
ABSTRACT The trillion‐dollar green finance industry faces growing pushbacks from a range of actors. While criticisms vary—from portraying ESG as part of a “woke” agenda to highlighting risks of greenwashing—we now see mass departures from climate–finance initiatives, with asset managers coming under fire from regulators over ESG policies and activist ...
Annika Stenström
wiley   +1 more source

A multi-method phenotypic study of sex differences in pragmatic language in autism. [PDF]

Front Psychiatry
Landau E, Brooks SE, Guilfoyle J, Nayar K, Crawford S, Xing J, Lau JCY, Martin GE, Voigt R, Valluripalli Soorya L, Losh M.   +10 more
europepmc   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Developing electronic health records as a source of real-world data for veterinary pharmacoepidemiology. [PDF]

Front Vet Sci
Davies H, Noble PJ, Fins IS, Pinchbeck G, Singleton D, Pirmohamed M, Killick D.   +6 more
europepmc   +1 more source

From Words to Actions: The Impact of Specificity and Causality in Narrative Feedback on Employee Performance Improvement Des paroles aux actes : incidence de la spécificité et de la causalité dans la rétroaction narrative sur l'amélioration du rendement des employés

Contemporary Accounting Research, EarlyView.
ABSTRACT With the widespread use of narrative feedback in companies, understanding how such feedback can be valuable for employee performance improvement is important. Drawing on proprietary data from an e‐commerce company, we investigate the role of specificity and causality—two key language characteristics for self‐regulation and learning.
Jan Lampe, Utz Schäffer, Daniel Schaupp
wiley   +1 more source

5956 German affective norms for atmospheres in organizations (GANAiO). [PDF]

Behav Res Methods
Eifert A, Julmi C.
europepmc   +1 more source

Which news topics drive economic prosperity in China? [PDF]

PLoS One, 2023
Lu W, Wang Y, Zhang X.
europepmc   +1 more source

The three‐step test in international copyright—a global framework for generative AI training

American Business Law Journal, EarlyView.
Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi, Tim W. Dornis, Pascal T. Sierek   +2 more
wiley   +1 more source

Intertemporal Decision-Making Ability in Patients with Chronic Diseases: A Concept Analysis. [PDF]

Patient Prefer Adherence
Li X, Lu Y, Xie W, Zhang W, Zhang C, Zhou T.   +5 more
europepmc   +1 more source

Short‐Term Profits for Long‐Term Value: Corporate ESG Dilemmas Under Earnings Pressure and Pathways to Governance

Accounting &Finance, EarlyView.
ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang, Abdullahi D. Ahmed, Chante Jian Ding   +2 more
wiley   +1 more source