Results 191 to 200 of about 47,024 (265)

A matter of principle or a matter of money? How fairness evaluations change with experimental currencies. [PDF]

PLoS One
Chugunova M, Luhan WJ.
europepmc   +1 more source

Annual Reports to the ESA Council ESA 110th Annual Meeting July, 2025

The Bulletin of the Ecological Society of America, EarlyView.
wiley   +1 more source

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

Evaluating the financial case for investing in, or divesting from, tobacco investments. [PDF]

Tob Control
Evans T, Sayed A, Van Walbeek C.
europepmc   +1 more source

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Lifetime burden of prescription medication for insomnia in middle-aged and older adults in the US: a microsimulation study. [PDF]

Lancet Reg Health Am
Heun-Johnson H, Thunell J, Cloughesy JN, Linder JA, Persell SD, Sullivan MD, Tysinger B, Doctor JN.   +7 more
europepmc   +1 more source

Earnings Thresholds and Earnings Management Behavior

Korea International Accounting Review, 2015
openaire   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source