Results 41 to 50 of about 29,988 (191)
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi +3 more
wiley +1 more source
Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang +3 more
wiley +1 more source
The Impact of Financial Reporting Mandates on Labor Unions
Journal of Accounting Research, EarlyView.ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley +1 more source
Osmanlı Dönemi Türev Piyasa Örneği Olarak Selem Akdi ve Tartışmaları
Kocatepe İslami İlimler Dergisi, 2023 Finans dünyası, geçmişten bugüne hızlı bir gelişim ve değişim göstermektedir. Bu gelişim ve değişimi etkileyen faktörlerin başında, insanlar ya da kurumların ilgili dönemlerdeki ihtiyaçları ve istekleri gelmektedir.
İrfan Görkaş, Cantürk Kayahan
doaj +1 more source
Child &Family Social Work, EarlyView.ABSTRACT The widespread use of smartphones and tablets has greatly increased screen exposure among preschoolers. Since early childhood is crucial for cognitive, behavioural and social development, excessive screen time represents a major public health concern.
Neha Pirwani +5 more
wiley +1 more source
KİŞİSEL VERİ KORUMA HUKUKUNUN KİŞİLİK HAKKININ KORUNMASI ÇERÇEVESİNDE DEĞERLENDİRİLMESİ
Ankara Sosyal Bilimler Üniversitesi Hukuk Fakültesi Dergisi, 2021 Kişisel verilerin korunması hukuku, son elli yılda dünyada, son yirmi yılda da Türkiye’de önemli gelişmelerin olduğu bir alandır. Bu gelişmeler, enformasyon çağının getirdiği büyük dönüşümlerin etkisi ile yoğunlaşmakta ve ülkeler kişisel verilerin ...
Rabia Özkan
doaj +1 more source
Representative policymakers? A behavioural experiment with French politicians
Economica, EarlyView.Abstract This study leverages an online behavioural experiment to analyse whether politicians' decisions align with citizens' preferences and with citizens' decisions within the same decision environment. We recruited 760 local politicians and 655 non‐politicians in France to participate as policymakers in a taxation‐redistribution game.
Roberto Brunetti, Matthieu Pourieux
wiley +1 more source
Öneri Dergisi, 2019 Abstract: Ethics is a philosophical discipline including rules and standards for relations governing human behaviors of individuals and groups. Ethics is related to philosophical values, moral and behavioral norms guiding behaviors within the society. Working with ethic values in business was not taken sufficient attention in the past until last years.
openaire +4 more sources