Results 71 to 80 of about 341,548 (268)

Exploring the Key Drivers of Financial Performance in the Context of Corporate and Public Governance: Empirical Evidence

Information
This research focuses on analyzing the determinants of financial performance for the companies included in the Standard & Poor’s 500 index over the period from 2014 to 2023. To guide managerial decisions aimed at enhancing company performance, this study
Georgeta Vintilă, Mihaela Onofrei, Alexandra Ioana Vintilă, Vasilica Izabela Fometescu   +3 more
doaj   +1 more source

Social Security Replacement Rates for Alternative Earnings Benchmarks [PDF]

Social Security reform proposals are often presented in terms of their differential impacts on hypothetical or ‘example’ workers. Our work explores how different benchmarks produce different replacement rate outcomes.
John W.R. Phillips, Olivia S. Mitchell
core  

Innovation of plant‐derived extracellular vesicles and interdisciplinary research: From discovery to biomedical applications

BMEMat, EarlyView.
Plant‐derived extracellular vesicles offer numerous advantages and are regarded as highly promising candidates in the field of biomedicine. Abstract Extracellular vesicles (EVs) are double‐membrane vesicular structures that can be secreted by nearly all living cells.
Zilin Li, Yi Wei, Ben Hu, Yafang Song, Xiaojia Chen, Nik Ahmad Nizam Nik Malek, Tongkai Chen   +6 more
wiley   +1 more source

Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarks

Brazilian Business Review, 2023
Este trabalho investiga se o sentimento do investidor exerce influência sobre o gerenciamento de resultados, especificamente na utilização de accruals discricionários para superar benchmarks pré-definidos. Foram analisadas empresas não financeiras listadas na B3 (Brasil, Bolsa e Balcão) durante o período de 2010 a 2017.
Vieira, Carlos André Marinho, Xavier, Gustavo Correia, Lucena, Wenner Glaucio Lopes   +2 more
openaire   +2 more sources

Stable Shareholdings, the Decision Horizon Problem, and Patterns of Earnings Management [PDF]

Prior studies argue that stable shareholders do not encourage firm managers to manage their earnings to achieve short-term earnings goals. They also state that firm managers with stable shareholders have an incentive to report smooth earnings to maintain
Takuya Iwasaki, Akinobu Shuto
core  

Goal Displacement and Goal Conflicts in Circular Innovation Initiatives: Types and Mitigation Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim, Johan Frishammar, Debadrita Panda   +2 more
wiley   +1 more source

Comprehensive evaluation of financial health and management efficiency in the Colombian financial sector: an integrated CAMEL model approach

Cogent Business & Management
This study addresses a critical gap in financial health assessment by developing an integrated analytical framework that combines the CAMEL model (Capital Adequacy, Asset Quality, Management Efficiency, Earnings Ability, and Liquidity) with advanced ...
Lorenzo Portocarrero Sierra, Julio César Contreras-Velásquez, Mayler Pamela Morales Guardo, Jorge Aníbal Restrepo-Morales, Diego Alejandro López-Cadavid   +4 more
doaj   +1 more source

Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley   +1 more source

Estimating Conditional Labor Productivity Penalties from Non-Communicable Diseases Using Double Machine Learning: Evidence from Mexican Household Data

Applied Sciences
Non-communicable diseases (NCDs) represent a growing challenge for developing countries, as they are among the leading causes of morbidity and mortality within the working-age population.
Sergio Arturo Domínguez-Miranda, Roman Rodríguez-Aguilar, Marisol Velazquez-Salazar   +2 more
doaj   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source