Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal +3 more
wiley +1 more source
Predicting economic activity using atmospheric nitrogen dioxide (NO2) satellite data: Evidence from local economic indicators in Japan. [PDF]
Parubets S, Naito H.
europepmc +1 more source
ABSTRACT We use foreign trade data on both imports and exports of goods and services among a group of 15 advanced economies to determine the incomes and price elasticities of demand for exports and imports of goods, services and goods and services combined in the long run.
Tjeerd M. Boonman +2 more
wiley +1 more source
The Impact of Geopolitical Risk on Trade Credit
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
Does public indebtedness matter in the effect of public health expenditure on human longevity in Sub-Saharan Africa countries? Evidence from dynamic panel threshold regression. [PDF]
Boundioa J.
europepmc +1 more source
Corrigendum to "Spatial autoregressive quantile regression modeling of gross regional domestic product data in Java Island" [MethodsX 15 (2025) 103621]. [PDF]
Rahmi S, Sunusi N, Ilyas N.
europepmc +1 more source
Enhancing sustainable agricultural export performance through digitalization: The distinct roles of domestic and foreign inputs. [PDF]
Huang W, Huang Y.
europepmc +1 more source

