Results 111 to 120 of about 4,698 (217)
Corporate going-concern report in early pandemic situation: Evidence from Indonesia. [PDF]
Heliyon, 2023 Fidiana F, Yani P, Suryaningrum DH.
europepmc +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2014 Opini audit yang diberikan oleh auditor merupakan informasi penting bagi pengguna laporan keuangan Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai beberapa faktor yang dapat digunakan untuk memprediksi probabilitas opini audit ...
Kevin Martio, Amir Amir
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim +2 more
wiley +1 more source
Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]
PLoS OneEjder U, Yaşar A.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]
PLoS OneLuo S, Yu D, Jin S.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Is auditor financial decision-making affected by prior audit report information? A behavioral approach. [PDF]
HeliyonMuñoz-Izquierdo N +3 more
europepmc +1 more source