Results 151 to 160 of about 396,499 (303)

A study on the impact of corporate executives' green perceptions on carbon disclosure

open access: yesInternational Review of Economics & Finance
With the increasing stringency of carbon emission management and environmental information disclosure requirements, corporate executives' perceptions exert a crucial influence on the level of carbon information disclosure.
Bing Zhou, Linfeng Zhang, Fan Yu
doaj   +1 more source

HARMONIZATION OF VOLUNTARY DISCLOSURE PRACTICES BY JAPANESE COMPANIES [PDF]

open access: yes
The costs and benefits of harmonization of international accounting and disclosure practices by firms is an important policy issue. This paper investigates the extent to which voluntary disclosure practices by Japanese firms have converged since the ...
Steven Globerman, W. Ron SIngleton
core  

Corporate social reporting in the Republic of Ireland: an analysis from 1991 to 1995 [PDF]

open access: yes, 1999
This paper reports on the results of a five year study of the corporate social reporting (CSR) practices of listed companies in the Republic of Ireland.
O'Dwyer, Brendan
core  

Exon 7 splicing of ERα predicts poor prognosis and increases phenotypic heterogeneity in luminal a subtype breast cancer

open access: yesFEBS Open Bio, EarlyView.
ERα splice variant ERα∆7 lacks the C‐terminus, and its expression may change phenotypes of breast cancers. Our results showed that ERα∆7 is found in the luminal A subtype, and elevated ERα∆7 levels are linked to improved cell survival with lower proliferation and migration.
Long Wai Tsui   +10 more
wiley   +1 more source

News Media as a Channel of Environmental Information Disclosure: Evidence from an EGARCH Approach [PDF]

open access: yes
This paper incorporates EGARCH modeling in a financial event study relating firm value to negative environmental news. News media provide informal information channels unlike formal government disclosure programs.
David I. Stern   +2 more
core  

The influences of analyst coverage on environmental information disclosure [PDF]

open access: yes, 2016
摘要 随着资本市场的发展和完善,分析师开始成为资本市场上越来越重要的经济主体。分析师具有的监督和信息中介作用开始发挥重要作用,并对上市公司产生明显影响。已有研究表明,分析师关注会对公司信息披露的及时性、公司盈余管理、公司薪酬等产生显著影响,分析师关注的作用已引起越来越多学者的关注。在社会对环境安全要求日益严厉的情况下,政府出台了一系列与环境信息披露相关的法律法规,对企业的环境信息披露提出了更多强制性要求;同时越来越多的企业亦开始自愿披露更多的环境信息。那么分析师关注对上市公司的环境信息披露是否会产生影响?
谭咏
core  

Analysing the significance of small conformational changes and low occupancy states in serial crystallographic data

open access: yesFEBS Open Bio, EarlyView.
This protocol paper outlines methods to establish the success of a time‐resolved serial crystallographic experiment, by means of statistical analysis of timepoint data in reciprocal space and models in real space. We show how to amplify the signal from excited states to visualise structural changes in successful experiments.
Jake Hill   +4 more
wiley   +1 more source

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