Results 41 to 50 of about 2,363 (192)

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia, Jesus Ancizar Gomez Daza, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah, Matthew Abunyewah   +3 more
wiley   +1 more source

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi, Luisa‐Eugenia Reyes, Marisol Carvajal Camperos   +2 more
wiley   +1 more source

Blockchain Technology in Corporate Social Responsibility Reporting: A Bibliometric Analysis Through the Technology–Organization–Environment (TOE) Lens

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications ...
Nurgul Aiupova, Md. Tota Miah, Krisztina Taralik   +2 more
wiley   +1 more source

Conflicting Emotions, Environmental and Political Factors in Support for Local Environmental Morality Policies: Evidence From an Experiment on Wild Boars in Haifa

Environmental Policy and Governance, EarlyView.
ABSTRACT Can emotional responses help explain public support for local environmental morality policies? As cities increasingly contend with complex interspecies conflicts in densely populated urban settings, understanding the drivers of policy support becomes essential.
Itai Beeri
wiley   +1 more source

Do Institutions Make Street‐Level Bureaucrats Prosocial? Agent‐Based Evidence Shows That New Public Management Does Not

European Policy Analysis, EarlyView.
ABSTRACT Does street‐level bureaucrats' (SLBs) willingness to sacrifice their own self‐interests to meet the needs of their clients vary depending on their contexts? To date, it has been very challenging to empirically examine how SLBs who have different orientations toward social values might act in different institutional and administrative contexts.
Nissim Cohen, Teddy Lazebnik
wiley   +1 more source

Artificial intelligence in preclinical epilepsy research: Current state, potential, and challenges

Epilepsia Open, EarlyView.
Abstract Preclinical translational epilepsy research uses animal models to better understand the mechanisms underlying epilepsy and its comorbidities, as well as to analyze and develop potential treatments that may mitigate this neurological disorder and its associated conditions. Artificial intelligence (AI) has emerged as a transformative tool across
Jesús Servando Medel‐Matus, Cesar Santana‐Gomez, Ruby G. Escalante, Dominique Duncan, Pedro F. Viana, Giulia Sofia Cereda, Naoto Kuroda, Aristea S. Galanopoulou   +7 more
wiley   +1 more source

Off‐Grid Solar Systems: An Experimental Work and Systematic Techno‐Economic Analysis

Energy Science &Engineering, EarlyView.
In the study mentioned above, experimental monitoring and economic evaluation of two off‐grid PV systems were conducted using a low‐cost data logger. The results suggest that basic DC systems are economically feasible compared to grid power, but that AC systems require further cost‐cutting to achieve financial viability.
MD Shouquat Hossain, YuHao Liu, DingXi Xiang, Jing Liu, S. M. Rezaul Karim, Laveet Kumar, Zafar Said, Mohammad A. Alim   +7 more
wiley   +1 more source

Performance Monitoring of Photovoltaic Modules Using Machine‐Learning‐Based Solutions: A Survey of Current Trends

Energy Science &Engineering, EarlyView.
The graphical abstract presents the concept of applying machine‐learning algorithms to assess the performance of photovoltaic modules. Data from solar panels are fed to surrogates of intelligent models, to assess the following performance metrics: identifying faults, quantifying energy production and trend degradation over time. The combination of data
Nangamso Nathaniel Nyangiwe, Abraham Dimitri Kapim Kenfack, Nicolas Thantsha, Mandla Msimanga   +3 more
wiley   +1 more source