ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Industry-Specific Discretionary Accruals and Earnings Management
: In this dissertation, I examine the source of some of the anomalous capital market outcomes that have been documented for firms with high accruals. Chapter 2 develops and implements a methodology that decomposes a firm's discretionary accruals into a ...
core
Association of table salt use with sleep patterns and depressive symptoms: population-based analysis with external clinical replication. [PDF]
Wang Q +11 more
europepmc +1 more source
CEO Compensation and the ESG Activities of Compensation Peers
ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal +2 more
wiley +1 more source
Reimagining the family physician-specialist relationship amid the primary care crisis: Harnessing power for better collaboration. [PDF]
Wong R, Keely E, Pariser P.
europepmc +1 more source
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Framing United Nations Security Council's discretionary power
Le pouvoir du Conseil de sécurité des Nations Unies se présente, à première vue, comme largement discrétionnaire, et peu encadré par le droit. Libre de qualifier, en opportunité, les situations auxquelles il entend apporter une réponse selon les ...
Ruquet, Matthieu
core
How to revive science in America. [PDF]
Fineberg HV.
europepmc +1 more source
ABSTRACT This study explores the impact of green human resource management (GHRM) practices on three distinct green voice behaviors. Grounded in the person‐organization fit theory, the research examines how GHRM practices influence employees' willingness to express their environmental concerns and ideas while investigating the role of the Big Five ...
Pragya Gupta +5 more
wiley +1 more source
Presenteeism and Emotional Exhaustion as Mechanisms Linking Abusive Leadership to Non-Green Behavior in Hotel Enterprises: The Buffering Role of Co-Worker Support. [PDF]
Hasanein AM, Khairy HA.
europepmc +1 more source

