Corporate cash holding policies.
openLa tesi analizza se le riserve di liquidità detenute all'estero aumentano la complessità dei compiti previsionali degli analisti, influenzando così l'efficacia delle loro previsioni sugli utili.
MENETTO, FILIPPO
core
Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?
Business Strategy and the Environment, EarlyView.ABSTRACT As Environmental, Social, and Governance (ESG) Information Disclosure (ESG‐ID) transitions from voluntary to mandatory disclosure, its drivers and impacts have become focal points of discussion. Existing research, however, lacks integration, which, in turn, has led to fragmented theoretical and practical insights.
Siqi Wang +3 more
wiley +1 more source
Accessibility of Digital Financial Applications for People With Visual Impairment: Scoping Review. [PDF]
J Med Internet ResPuli L +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the relation between digitalization and environmental, social, and governance (ESG) reporting using a sample of listed US banks from 2010 to 2022. Our study is based on a two‐step theoretical framework, building on voluntary disclosure and signaling theory: First, we expect and find technological progress to enhance internal ...
Sebastian J. Schmid, Vanessa Flagmeier
wiley +1 more source
Local innovations and systemic barriers in stunting reduction: a qualitative analysis of food and social assistance programmes in Indonesia. [PDF]
BMJ OpenRizkianti A +5 more
europepmc +1 more source
All Quiet on the Luxury Front: How and When Sustainability Labels Influence Purchase Behavior
Journal of Consumer Behaviour, EarlyView.ABSTRACT As luxury brands launch sustainability initiatives and products, they face significant challenges, including the need to effectively communicate their practices to consumers. The current research draws on semiotics theory to explore how and when distinct types of sustainability labels, indexical and iconic, enhance brand authenticity ...
Shelly Rathee +2 more
wiley +1 more source
Paying in public: Peer effects, impression management, and willingness to pay on digital payment platforms. [PDF]
PLoS OneKiernan EA, Guzman JD.
europepmc +1 more source
Civil Engineering Design, Volume 7, Issue 1, Page 9-22, March 2025.Abstract Blockchain technology is a digital decentralized data ledger recording transactions in an encrypted format. Its implementation can potentially hold significant advantages for the built environment, particularly in manufacturing and building product usage aligned with Building Information Modeling (BIM). This paradigm shift toward decentralized
Aileen Pfeil +2 more
wiley +1 more source
Assessment of Gibbs Free Energy Calculation in PI‐Controlled Heating
Chemie Ingenieur Technik, EarlyView.For description and control of chemical processes in lab or industry thermodynamic variable Gibbs free energy provides opportunity to compare and interpret phenomena, even on a quantitative level. In a case study for PI‐controlled heating, impacts on its limits from control delay until parameter quantization are highlighted and assessed.
Jannik Dutschke +4 more
wiley +1 more source
PROTOCOL: Advancing Agent Networks and Merchant Payments for Financial Inclusion in Low- and Middle-Income Countries (LMICs): An Evidence and Gap Map. [PDF]
Campbell Syst RevSarfo Ameyaw D +10 more
europepmc +1 more source