Results 71 to 80 of about 13,527 (256)
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Shuichi Iwata, Opening Remarks at the CODATA Session 1 within the Eighth Plenary Session of the World Summit on the Information Society, November 18, 2005. Iwata is the President of CODATA. Excerpt: Abstracts of the other presentations at the CODATA session are now online.
openaire +1 more source
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake +1 more
wiley +1 more source
Recent advances in carbon‐based anodes for alkali metal‐ion batteries are critically reviewed, with emphasis on biphenylene and other emerging carbon allotropes. Biphenylene exhibits exceptional theoretical electrochemical properties beyond conventional graphite, highlighting its strong potential as a next‐generation anode material once scalable ...
Adewale Hammed Pasanaje, Nirpendra Singh
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SPDAs and GICs: Like Money in the Bank?
We argue that changes in the life insurance industry have created a nontrivial moral hazard. We document the industry's shift from sales of life insurance to sales of mainly rate-of-return oriented investments like single premium deferred annuities (SPDAs) and guaranteed investment contracts (GICs).
Richard M. Todd, Neil Wallace
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ABSTRACT The poor mental and physical health of trans‐ and gender‐diverse (TGD) young people is well established and commonly attributed to gender minority stress. Although recent research has shown that social support can mitigate these effects, less attention has been paid to the psychological processes through which this occurs.
Chase Staras +3 more
wiley +1 more source
Abstract Background Refractory chronic migraine (rCM) is a highly disabling condition for which novel safe and effective treatments are needed. Safety and long‐term efficacy of paresthesia‐free high cervical 10 kHz spinal cord stimulation (SCS) were here prospectively evaluated for the treatment of rCM.
Adnan Al‐Kaisy +7 more
wiley +1 more source
Carbon Performance, Climate Governance, and Equity Risk
ABSTRACT This paper examines the relationship between carbon performance, climate governance, and equity risk. Using a sample of companies listed in the S&P500 index for the period 2009–2023, our results show that better carbon performance reduces equity risk, indicating that proactive carbon management reduces uncertainty and is beneficial to firms ...
Malafronte Irma +2 more
wiley +1 more source
Background. Microleakage is one of the challenging concerns in direct filling restorations. Restoration material should have good adaptation between the restoration and the cavity walls to seal the cavity in a good way. Glass ionomer cement (GIC) is one of restoration material which indicated for class V cavity.
Devara, Aditya Rama +2 more
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Revisiting EWMA in High‐Frequency‐Based Portfolio Optimization: A Comparative Assessment
ABSTRACT This paper compares the statistical and economic performance of state‐of‐the‐art high‐frequency (HF) based multivariate volatility models with a simpler, widely used alternative, the Exponentially Weighted Moving Average (EWMA) filter. Using over two decades of 100 U.S.
Laura Capera Romero, Anne Opschoor
wiley +1 more source

