The impact of sustainable development on the relevance of accounting information and financial activities: Evidence from Thailand. [PDF]
PLoS OneMoolkham M.
europepmc +1 more source
The Determinants of ESG Ratings: Rater Ownership Matters
Journal of Accounting Research, EarlyView.ABSTRACT We examine whether and how common ownership affects Environmental, Social, and Governance (ESG) ratings—an important research question given the increasing use of these ratings in investment decisions and corporate evaluations. We find that companies with major shareholders in common with the rating agency (“sister firms”) tend to receive ...
Dragon Yongjun Tang +2 more
wiley +1 more source
Getting ahead of the ageing curve: learning from EU experiences for a healthier demographic transition. [PDF]
Front Public HealthFreitas HR, Malva JO.
europepmc +1 more source
Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments
Journal of Accounting Research, EarlyView.ABSTRACT I use the setting of generative AI (GenAI) to examine how processing tool interactivity affects investors’ self‐assessments of ability and willingness to invest. Although GenAI can help investors process financial information, I theorize that the interactive nature of GenAI blurs the boundaries between investors’ own abilities and those of ...
Joe Croom
wiley +1 more source
The impact of digital skills on the mental health of rural residents: from the perspective of happiness. [PDF]
Front PsycholZhou L, Peng Y, Xia Q.
europepmc +1 more source
De‐Dollarization Is a Plausible Outcome of the New Washington Consensus
Global Policy, EarlyView.ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley +1 more source
Analysis of spatio-temporal evolution and influencing factors of land dividends in China. [PDF]
PLoS OneWang Y, Ling J.
europepmc +1 more source
On the valuation implications of unbundled disclosure
Contemporary Accounting Research, EarlyView.Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley +1 more source
Capitalizing on Population Dynamics 30 Years on from the International Conference on Population and Development. [PDF]
Stud Fam PlannGietel-Basten S, Snow R.
europepmc +1 more source
Nature on the balance sheet: Accountability for Nature Positive
Methods in Ecology and Evolution, EarlyView.Abstract Nature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other stakeholders need consistent, comparable and decision‐useful information on the state of nature and
Greg Smith +6 more
wiley +1 more source