Results 101 to 110 of about 13,527 (256)

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation

Abacus, EarlyView.
The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI ...
Georgina Ge, Martina K. Linnenluecke, Rui Xue   +2 more
wiley   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

Protocol for Effectiveness of Silver Diamine Fluoride in Arresting Caries in 3–6-year-old Children: A Community-Based Randomized Control Trial

Journal of Pharmacy and Bioallied Sciences
Background: Early childhood caries is a significant public health issue in India, particularly in underserved rural and tribal communities. Silver diamine fluoride (SDF) has emerged as a noninvasive, low-cost treatment to arrest dental caries in young ...
Swati Sharma, Ajoy Kumar Shahi, Sonal Saigal, Kumar Arunesh, Sandeep Kumar, Swati Sinha, Praveen Kumar Tripathi   +6 more
doaj   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih, Rina Datt, Qingliang Tang, Abdullah Bugshan   +3 more
wiley   +1 more source

Edge-Deployed AI Optimizing Fractional Frequency Reuse in Multibeam Satellite System

IEEE Open Journal of the Communications Society
The integration of native artificial intelligence/machine learning (AI/ML) capabilities into the radio access network (RAN) is rapidly emerging as a key enabler for scalable, adaptive and context-aware resource management in non-terrestrial networks ...
Husnain Shahid, Miguel Angel Vazquez
doaj   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source

Who Moves First? Price Discovery by Institutional and Retail Investors

Accounting &Finance, EarlyView.
ABSTRACT This paper uses 77 million Finnish trades, classified as foreign institutional or domestic retail, to examine the drivers of price discovery. The results show that foreign institutional investors dominate price discovery overall, including during the Global Financial Crisis. Their informational advantage is explained by buy‐ and sell‐initiated
Zheng Wu, P. Joakim Westerholm, Shumi Akhtar   +2 more
wiley   +1 more source

Impact of Gentamicin‐Impregnated Collagen Sponge on the Incidence of Access Related Infections After Full‐Support Microaxial Flow Pump Therapy

Artificial Organs, EarlyView.
Local application of gentamicin for wound closure after full‐support microaxial flow pump therapy. ABSTRACT Background Surgically implanted microaxial flow pumps (mAFP) are increasingly used for cardiogenic shock treatment. Standard mAFP explantation is performed bedside with a shortening of the vascular prosthesis, which may represent a potential ...
Gaik Nersesian, Maximilian Rauch, Daniel Lewin, Leonard Pitts, Julius Kaemmel, Anna Stegmann, Julia Stein, Yuriy Hrytsyna, Felix Schoenrath, Volkmar Falk, Evgenij Potapov, Pia Lanmueller   +11 more
wiley   +1 more source