Results 251 to 260 of about 7,374 (298)

Revisiting the Governance-Dividend Nexus: The Mediating Role of Corporate Social Responsibility. [PDF]

open access: yesF1000Res
Shaheen R   +6 more
europepmc   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

The Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi   +4 more
wiley   +1 more source

AI‐based localization of the epileptogenic zone using intracranial EEG

open access: yesEpilepsia Open, EarlyView.
Abstract Artificial intelligence (AI) is rapidly transforming our lives. Machine learning (ML) enables computers to learn from data and make decisions without explicit instructions. Deep learning (DL), a subset of ML, uses multiple layers of neural networks to recognize complex patterns in large datasets through end‐to‐end learning.
Atsuro Daida   +5 more
wiley   +1 more source

Home - About - Disclaimer - Privacy