Results 131 to 140 of about 200 (184)

Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses

Accounting &Finance, EarlyView.
ABSTRACT We examine how investors respond to environmental, social and governance (ESG) incidents, and whether country‐level sustainability institutions and firm‐level corporate social responsibility (CSR) shape the magnitude of reaction. Using an event study of ESG incidents across 48 countries, we find that stronger national sustainability ...
Chloe C. Y. Ho, Liangbo Ma, Millicent Chang   +2 more
wiley   +1 more source

Investor Sentiment and Crowdfunding Success: Evidence From Kickstarter

Accounting &Finance, EarlyView.
ABSTRACT This study examines how investor sentiment affects fundraising in reward‐based crowdfunding markets. Using Spotify‐based music sentiment as a proxy for investor sentiment, we show that positive sentiment increases both pledged amounts and the number of backers.
Pu Zhao, Feng Chen
wiley   +1 more source

Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data

American Journal of Political Science, EarlyView.
Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr, Fiona Bare, Vincent Heddesheimer   +2 more
wiley   +1 more source

Caution Prudence Under Uncertainty: An Experimental Assessment Within IAS 37

Australian Accounting Review, EarlyView.
ABSTRACT This study examines how professional accountants apply cautious prudence under conditions of uncertainty, with specific reference to IAS 37, a standard that introduces an asymmetrical approach to the recognition of contingent liabilities and contingent assets.
Alessandra Allini, Ning Du, Marco Maffei, Fiorenza Meucci   +3 more
wiley   +1 more source

Steering Sustainability: Empirical Insights Into Enhancing ESG Ratings via CSR Committees

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study contributes to the ongoing discussion on the increasing importance of corporate social responsibility (CSR) committees and their characteristics in driving a stronger focus on sustainability. Using ESG and financial data from Refinitiv/Datastream, governance information from BoardEx, and country‐level indicators from Eurostat, we ...
Andrea Caccialanza, Matteo Cotugno, Salvatore Perdichizzi, Riccardo Torelli   +3 more
wiley   +1 more source

The Conditions in Which Modularity Truly Bears Fruit: Moderation and Mediation Analyses

Creativity and Innovation Management, EarlyView.
ABSTRACT Despite modularity's prominence in contemporary innovation strategies, empirical evidence on its effectiveness remains mixed. This study addresses the inconsistent evidence on modularity's performance impact by examining its moderation and mediation effects.
Nukhet Harmancioglu, İsmail Erzurumlu, Maria Sääksjärvi   +2 more
wiley   +1 more source

Credibility is trade policy

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract Export participation is a forward‐looking decision that involves large up‐front investments with back‐loaded returns. This implies that trade responds to expected future policy as well as current policy. The same observed policy change can trigger a wide range of responses depending on how transitory or persistent that change is expected to be,
Joseph B. Steinberg
wiley   +1 more source

Authoring Terrestrial Planets with Diffusion Models

Computer Graphics Forum, EarlyView.
Abstract To support the design and subsequent generation of terrestrial planets for use in the creative media, we propose a solution that employs a generative model trained on satellite data from planetary bodies with a defined solid surface, such as the Earth and Mars.
Oliver Borg, James Gain, Éric Guérin, Adrien Peytavie, Marie‐Paule Cani, Eric Galin, Guillaume Cordonnier   +6 more
wiley   +1 more source

The Story(line) So Far: A Survey on Storyline Visualization

Computer Graphics Forum, EarlyView.
Abstract Storyline visualizations model narratives as temporal networks, using x‐monotone lines to represent entities and their interactions over time. This technique offers an intuitive way to reveal structural patterns over time, such as character co‐occurrence and narrative flow.
S. Di Bartolomeo, A. Dobler, V. Filipov, M. Nöllenburg, H. Ehlers   +4 more
wiley   +1 more source

Synthesis of Pollinator‐Friendly Management in European Protected Areas

Conservation Biology, EarlyView.
Effectiveness of pollinator‐friendly management in European protected areas. Abstract Pollinators are important to humans and nature due to their role in ecosystem functioning and services. Research on the effects of pollinator management in protected areas is insufficient compared with that on farmlands and urban areas, potentially hindering ...
Gabriella Süle, András Báldi, David Kleijn, Ingolf Steffan‐Dewenter, Matthias Albrecht, Péter Batáry, Carolin Biegerl, Petr Bogusch, Veronika Braunisch, Jörn Buse, Andree Cappellari, Tristan Eckerter, Thomas Fartmann, Thomas Frank, Florian Fumy, Michael Garratt, Maria Georgi, Elia Guariento, Petr Heneberg, Andreas Hilpold, Andrea Holzschuh, Sebastian Hopfenmüller, Jakub Horák, Raja Imran Hussain, Zsolt Józan, Reet Karise, Vassiliki Kati, Alexandra‐Maria Klein, Anikó Kovács‐Hostyánszki, Petr Kozel, Ádám Kőrösi, Egle Liiskmann, Franz Löffler, Lorenzo Marini, Gabrielle McLaughlin, Amparo Mora, Morgan Morrison, Konstantina Nasiou, Kristýna Nehybová, Péter Ódor, Dominik Poniatowski, Zoltán Soltész, István Szentirmai, Csaba Tölgyesi, Konstantina Zografou, Viktor Szigeti   +45 more
wiley   +1 more source