Results 141 to 150 of about 15,012 (296)

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

A Strategy for Evaluating Web-Based Discretionary Decision Support Systems

, 2002
The World Wide Web facilitates user access to knowledge-based decision support systems. Such web-enabled systems can provide users with advice about how decision-makers exercise discretion.
Stranieri, Andrew, Zeleznikow, John, Hall, Maria Jean Johnstone   +2 more
core  

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

Optional Vaccines, Collective Risk. [PDF]

Cureus
Zavaleta-Monestel E, Mora-Jiménez J, Cruz Mora K, Arguedas-Chacón S.   +3 more
europepmc   +1 more source

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco, Jonathan Calleja‐Blanco, Merce Bernardo   +2 more
wiley   +1 more source

Provision of Salt at No Cost Does Not Affect Total Discretionary Salt Intakes among Adult Females in Ethiopia: Secondary Analysis of a Community-Based Intervention Trial. [PDF]

Curr Dev Nutr
Nane D, Fereja M, Agbemafle I, Arnold CD, Woldeyohannes M, McDonald CM, Tessema M, Martinez H, Brown KH.   +8 more
europepmc   +1 more source

Industry Valuation Driven Earnings Management

This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T., Mertens, G.M.H., Roosenboom, P.G.J.   +2 more
core  

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

The AI implementation gap in trauma radiography: standalone versus discretionary AI-integrated fracture detection. [PDF]

Eur Radiol Exp
Gurabi A, Hosseini-Begtary SS, Hegedus P, Gal AV, Maurovich-Horvat P, Marton N.   +5 more
europepmc   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source