Results 181 to 190 of about 15,474 (237)
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study challenges the common assumption that digital and sustainability transformations are naturally synergistic. Integrating signaling theory and the dynamic capability view, we argue that for many firms, particularly traditional SMEs, these initiatives are pursued on separate, unaligned strategic tracks, creating a “signaling‐substance ...
Nicolas Depetris‐Chauvin +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
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Business Strategy and the Environment, EarlyView.ABSTRACT Global climate change has elevated the strategic importance of corporate climate risk disclosure, yet the role of industry peer effects in shaping such disclosure remains underexplored. Grounded in social learning theory, this study proposes an “observation–imitation–reinforcement” framework and empirically tests it using panel data on Chinese
Huer Shuang +3 more
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Falsification and Refutation [PDF]
SSRN Electronic Journal, 2023 A scientific theory, according to Popper, can be legitimately saved from falsification by introducing an auxiliary hypothesis to generate new, falsifiable predictions. Also, if there are suspicions of bias or error, the researchers might introduce an auxiliary falsifiable hypothesis that would allow testing. But this technique can not solve the problem
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The Quarterly Journal of Experimental Psychology Section A, 1996
This paper deals with the concept of falsification in hypothesis testing research. A theoretical analysis of assumptions about falsifying behaviour and hypothesis-falsifying observations is presented, with two experimental studies. Both the theoretical analysis and the experimental results point to a number of paradoxes underlying the normative ...
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This paper deals with the concept of falsification in hypothesis testing research. A theoretical analysis of assumptions about falsifying behaviour and hypothesis-falsifying observations is presented, with two experimental studies. Both the theoretical analysis and the experimental results point to a number of paradoxes underlying the normative ...
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2021
This chapter evaluates falsification. Contemporary philosophers of science tend to look down on falsifiability as overly simplistic. Nevertheless, among many practising scientists, the notion is still regarded as a useful — if imperfect — heuristic for judging the strength of a hypothesis in terms of its ability to generate new insights when combined ...
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This chapter evaluates falsification. Contemporary philosophers of science tend to look down on falsifiability as overly simplistic. Nevertheless, among many practising scientists, the notion is still regarded as a useful — if imperfect — heuristic for judging the strength of a hypothesis in terms of its ability to generate new insights when combined ...
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The falsification of an odontogram
Forensic Science International, 1982In March 1979, the putrified corpse of a naked female person, wrapped in plastic bags, was discovered in a mountainous region of Switzerland. Identification was difficult as the victim's husband had falsified the odontogram given to him by his wife's dentist for the use of the Swiss police.
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