Results 221 to 230 of about 1,711,686 (277)

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Learning of Grammar-Like Sequences by Children With Developmental Language Disorder: An Electrophysiological Examination. [PDF]

J Speech Lang Hear Res
Cao Z, Black K, Gul A, Baron LS, Patel S, Schafer AL, Arbel Y.   +6 more
europepmc   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain, Aklema Choudhury Lema, Shamsun Nahar, Md. Jahidur Rahman, Udani Chathurika Edirisinghe, Kerry Bodle   +5 more
wiley   +1 more source

Predictability of the Retrieval Site Does Not Modulate Interference: Evidence From Reflexive Attraction. [PDF]

Open Mind (Camb)
Keshev M, Hinkle K, Wagers M, Dillon B.
europepmc   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

Business Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang, Chante Jian Ding, Abdullahi D. Ahmed   +2 more
wiley   +1 more source

Learning to Learn: Initial Treatment of a Partially Acquired Grammatical Form Speeds Later Learning of Rarely Used Forms for Children With Developmental Language Disorder. [PDF]

Lang Speech Hear Serv Sch
White M, Cretcher SR, Burton R, Vance R, Plante E.   +4 more
europepmc   +1 more source

Sustainable HRM Decisions and Emotional Capital to Sustainability Outcomes: The Mediating Role in Achieving SDGs 3 and 8

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of emotional capital resources in driving sustainable human resource management (HRM) decisions and their integration into the Sustainable Development Goals (SDGs), specifically SDGs 3 (Good Health and Well‐Being) and 8 (Decent Work and Economic Growth).
Wala Jarrar Mohammed, Jesus Barrena‐Martinez, María‐José Foncubierta‐Rodríguez   +2 more
wiley   +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

MetaphorPrompt2-A Structure and Function-Focused Approach for Extracting Causal Events from Biological Text. [PDF]

Comput Struct Biotechnol J
Patel P, Chiu YC, Huang Y, Zhang J.
europepmc   +1 more source