Results 91 to 100 of about 32,909 (243)

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Cochlear Implantation in a Patient with Implanted Trigeminus Stimulator—Clinical Considerations for Using Two Different Electrical Stimulators in the Same Patient and Our Results

Journal of Otorhinolaryngology, Hearing and Balance Medicine
Implantation of two electrical stimulators of different cranial nerves in one patient is rare. We report the case of a forty-seven-year-old patient already implanted with a trigeminus nerve stimulator.
Daniel Polterauer, Maike Neuling, Sophia Stoecklein, Joachim Mueller   +3 more
doaj   +1 more source

Symbolic or Substantive Action: Intent, Effort, and Results

Business Strategy and the Environment, EarlyView.
ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate ...
Vincent Xinyi Gu, Daniel Charles Matisoff   +1 more
wiley   +1 more source

AI Hallucinations in Tourism: How Errors Impact Consumer Trust and Recommendation Acceptance

Journal of Consumer Behaviour, EarlyView.
ABSTRACT Generative artificial intelligence (GenAI) is quickly transforming travel planning; however, its outputs can include hallucinations, which are plausible yet false statements that can undermine user judgement. Eliminating hallucinations in GenAI technology is currently impossible.
Francisco Rejón‐Guardia, Sebastian Molinillo, Rafael Anaya‐Sánchez   +2 more
wiley   +1 more source

Decoding Emotional Signatures of Ethical Ads: An Analysis of Actor‐Viewer Synchrony

Journal of Consumer Behaviour, EarlyView.
ABSTRACT We examine whether ethical advertisements differ from conventional ads in their on‐screen emotional signatures and whether those signatures transfer to actor‐viewer synchrony. Study 1 analyses 138 professionally produced YouTube ads using Automated Facial Expression Recognition (AFER) and Convolutional Neural Networks (CNN) to quantify actor ...
Vik Naidoo, Nicolas Hamelin
wiley   +1 more source

Framing Modern Slavery: Do Stakeholders Talk Past Each Other?

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher, Darlene Himick, Leigh Ellen Walsh   +2 more
wiley   +1 more source

Fetal Pain Perception: Legislative Assertions and Developmental Neuroscience

Annals of the Child Neurology Society, EarlyView.
ABSTRACT Background Pain perception is a conscious experience, but neither pain nor consciousness is defined in the developing human fetus. Emergent consciousness may be regarded as a phenomenon that ultimately arises from an essential minimum of functional neuronal connectivity. Proposed U.S.
William D. Graf, Timothy M. Crombleholme, Leon G. Epstein, Dawn Gano, Phillip L. Pearl, Timothy V. Salomons, Mark S. Scher, Elise Turk, Klaus‐Peter Zimmer, Harvey B. Sarnat   +9 more
wiley   +1 more source

Navigating the Genetic Risk of Chemotherapy‐Induced Hearing Loss in the Stria Vascularis

Clinical Pharmacology &Therapeutics, EarlyView.
Cisplatin is a chemotherapy drug that causes permanent hearing loss by damaging a critical tissue lining the inner ear, called the stria vascularis (SV). Currently, the molecular mechanisms of SV damage are largely unknown and the incidence of ototoxicity in patients cannot be reliably predicted.
Tara Lazetic, Deanne Nixie R. Miao, Britt I. Drögemöller, Alain Dabdoub, Julia M. Abitbol   +4 more
wiley   +1 more source

Saving the Planet, Saving the Team, and Shouting Down the Messenger: The Relationships Among Narcissism Subtypes and Misreporting of Emissions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how three subtypes of narcissism—communal, antagonistic, and collective—relate to sustainability team members' willingness to misreport greenhouse gas (GHG) emissions. Using survey‐based online experiments with experienced professionals from the United States and United Kingdom, we assess whether narcissistic traits predict
Eric N. Johnson, Matthias Sohn
wiley   +1 more source