Earnings quality and the heterogeneous relation between earnings and stock returns
, 2017 Helena Isidro, José G. Dias
openalex +2 more sources
Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
A cost-effectiveness analysis of melatonin in comparison with midazolam for anxiety prior to general anaesthesia in children: the MAGIC randomised controlled trial (melatonin for anxiety prior to general anaesthesia in children). [PDF]
BMC AnesthesiolYoung TA +10 more
europepmc +1 more source
Circular Economy: A Pathway to Integrated Value Creation for Business and Society
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro +1 more
wiley +1 more source
The Impact of Child Disability on Parental Outcomes: Evidence From Sweden. [PDF]
Health EconAsuman D +4 more
europepmc +1 more source
The Effect of Earnings Quality according to the Difference in Audit System
, 2011 Yongtak Cho
openalex +1 more source
Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa +2 more
wiley +1 more source
Polarised upgrading: the changing occupational structure of large cities in Germany and the UK, 1991-2021. [PDF]
J Labour Mark ResOesch D, Morris K, Westenberger GJ.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]
PLoS OneZheng D, Ali R, Feifei Z, Shaique M.
europepmc +1 more source