Results 181 to 190 of about 140,772 (291)

Does an optimistic tone in annual reports predict better financial and non‐financial performance?

European Management Review, EarlyView.
Abstract In the current paper, we investigate whether management adopts an optimistic disclosure tone to impress the corporate audience or to provide incremental information (II) by anticipating positive corporate performance. Specifically, we test whether an optimistic tone in annual reports (ARs) is a positive predictor of better financial and non ...
Francesco Gangi, Daniele Angelo Previati, Lucia Michela Daniele, Giuseppe Galloppo   +3 more
wiley   +1 more source

Channelling and taxation in European online gambling markets: evolution and policy implications. [PDF]

Harm Reduct J
Marionneau V, Matteucci N, Vieira Lima S, Nikkinen J, Selin J.   +4 more
europepmc   +1 more source

Social Justice as a Catalyst for Ecumenical Engagement

The Ecumenical Review, EarlyView.
Abstract This article provides a comprehensive overview of the historical formation of the Federal Council of Churches of Christ in America (FCC), examining the social and political context in the United States that shaped its adoption of ecumenical practices focused on social justice.
Geneva Blackmer
wiley   +1 more source

Late-Stage Capitalism and the Canadian Polycrisis in Living and Working Conditions: Implications for Health and Means of Responding. [PDF]

Int J Soc Determinants Health Health Serv
Amin R, Raphael D.
europepmc   +1 more source

The Role of ESG in Shaping the Impact of Financial Development on Banks' Performance

European Financial Management, EarlyView.
ABSTRACT This study investigates how financial development, divided into financial markets and financial institutions, affects banks' performance across 93 financially developed countries during the period between 2008 and 2023. The analysis highlights the role of environmental, social and governance readiness as core determinants that reshape ...
Noman Arshed, Yassine Bakkar, Marco De Sisto, Mubasher Iqbal, Shajara Ul‐Durar   +4 more
wiley   +1 more source

Distributed Response to Distributed Intervening: Making Sense of Public Digitalization Through Digital Support. [PDF]

J Med Humanit
Andersen SB, Skovbæk S, Lassen AJ, Jespersen AP.   +3 more
europepmc   +1 more source

Financial Statement Readability and Firm Debt Choice

Financial Management, EarlyView.
ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi, Hamdi Ben‐Nasr, Sabri Boubaker, Arman Eshraghi   +3 more
wiley   +1 more source

Commentary: The Conflict Between Protecting Public Health and Raising Tax Revenue. [PDF]

Healthc Policy
Hall W.
europepmc   +1 more source

Fleet Behaviour Under Economic Uncertainty: Multi‐Species Policy Scenarios for the Purse‐Seine Fishery

Fisheries Management and Ecology, EarlyView.
ABSTRACT Managing fishing effort remains a central challenge in achieving sustainability in many fisheries, particularly where high‐value species attract intense competition. In the Indian Ocean tropical tuna fishery, understanding how fishers respond to changing bio‐economic conditions is essential for developing effective management.
Alex Tidd, Laurent Dagorn, Manuela Capello, Mariana Travassos, Patrice Guillotreau   +4 more
wiley   +1 more source

Analyzing the impact of export tax rebates and energy conservation on sustainable industrial growth in China. [PDF]

Sci Rep
Mehdi M, Li B, Mushtaq Z.
europepmc   +1 more source