Results 271 to 280 of about 435,188 (330)
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan Garrido +3 more
wiley +1 more source
An Econometric Analysis of Construction.
F. E. Balderston, John M. Mattila
openaire +2 more sources
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi +3 more
wiley +1 more source
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez +3 more
wiley +1 more source
ABSTRACT The fashion industry plays a key role towards global sustainability goals, yet remains among the most sustainability‐impacting sectors. Since 2020, several disruptions—including the Covid‐19 pandemic, geopolitical instability, and ambitious sustainability policies—have dramatically reshaped how consumers interact with fashion. In response, the
Chiara Marinelli
wiley +1 more source
Board Governance as a Strategic Mechanism: Carbon Risk and Firm Performance
ABSTRACT Carbon emissions are a major contributor to global warming and pose significant threats to the environment. In response to the urgency of climate change, firms are under increasing pressure to adopt policies that enhance environmental performance while reducing carbon risk.
Sarmad Ali +3 more
wiley +1 more source
Econometric Analysis of Childhood Poverty in Georgia
Virginia L. Allison
openalex +2 more sources

