Results 71 to 80 of about 16,458 (236)

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source

The Value Relevance of Sustainable Governance: How Cultural Peculiarities Reshape Priorities and Impacts

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva, Andrea Cardoni, Elena Makeeva, Polina Mamaeva   +3 more
wiley   +1 more source

Identifying falsified COVID-19 vaccines by analysing vaccine vial label and excipient profiles using MALDI-ToF mass spectrometry

npj Vaccines
The rapid development and worldwide distribution of COVID-19 vaccines is a remarkable achievement of biomedical research and logistical implementation. However, these developments are associated with the risk of a surge of substandard and falsified (SF ...
Benediktus Yohan Arman, Rebecca Clarke, Tehmina Bharucha, Laura Gomez Fernandez, John Walsby-Tickle, Michael Deats, Sara Mosca, Qianqi Lin, Sneha Banerjee, Shrikrishna R. Chunekar, Kundan D. Patil, Sunil Gairola, Susanna Dunachie, Hamid A. Merchant, Robert Stokes, Rutendo Kuwana, Alexandrine Maes, Jean-Philippe Charrier, Fay Probert, Céline Caillet, Pavel Matousek, James McCullagh, Paul N. Newton, Nicole Zitzmann, Bevin Gangadharan   +24 more
doaj   +1 more source

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen, Ning Ding, Haodong Jin, Rui Xue, Yuhao Yang   +4 more
wiley   +1 more source

Identifying falsified clinical data [PDF]

, 2008
Clinical data serve as a necessary basis for medical decisions. Consequently, the importance of methods that help officials quickly identify human tampering of data cannot be underestimated.
Judge, George G, Lee, Joanne
core   +1 more source

Triboelectric nanogenerator (TENG) mass spectrometry of falsified antimalarials [PDF]

, 2018
Rationale An epidemic of low‐quality medicines continues to endanger patients worldwide. Detection of such ‘medicines’ requires low cost, ambient ionization sources coupled to fieldable mass spectrometers for optimum sensitivity and specificity. With the
Li, Anyin, Newton, Paul, Caillet, C, Fernández, FM, Winalski, L, Bernier, Matthew C, Zi, Yunlong, Caillet, Celine, Bernier, MC, Fernández, Facundo M, Fernández, Facundo M., Li, A, Winalski, Laura, Li, Yafeng, Zi, Y, Bernier, Matthew C., Li, Y, Newton, P, Wang, ZL, Wang, Zhong Lin   +19 more
core   +1 more source

Structure or Composition? Explaining the ESG Premium in Firm Profitability With Oaxaca and Pseudo‐Panel Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether ESG‐related profitability differences arise from observable firm characteristics or from structural differences in how firms convert those characteristics into performance outcomes. Using an unbalanced panel data design, the final sample comprises 727 firm‐year observations from 178 publicly listed non‐financial ...
Yara Ibrahim, Khaled Hussainey, Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Do Incentive‐Based Policies Reduce Firm‐Level CO2$$ {}_2 $$ Emissions? Evidence From EU Cohesion Policy

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether incentive‐based policies reduce CO2$$ C{O}_2 $$ emissions among beneficiary Italian firms, using project‐level data from European cohesion policy. Exploiting quasi‐random variation in the timing of EU‐funded projects, we apply a staggered difference‐in‐differences design.
Elena Renzullo, Francesco Scotti
wiley   +1 more source

Does private enforcement constrain falsified statements? Evidence from the abolition of the procedural prerequisite for civil litigation in China

China Journal of Accounting Studies
A central challenge in studying the relationship between private enforcement and falsified statements lies in identifying an exogenous shock that affects the intensity of private enforcement for specific firms in isolation. Document No. 185 [2020] issued
Chun Liu, Liang Sun
doaj   +1 more source

Bounded Rationality and Greenwashing: An Information‐Architecture Signalling Framework for Verification Frictions and the Disclosure–Performance Gap

Business Strategy and the Environment, EarlyView.
ABSTRACT Green claims pervade corporate communications, yet their informational value varies because stakeholders process them under bounded rationality—scarce attention and costly verification. This paper develops a conceptual signalling framework in which three parameters—signal diagnosticity (D), verification frictions (V) and available attention (A)
Luca Lancini
wiley   +1 more source