Results 161 to 170 of about 56,885 (337)

Internet Financial Reporting (IFR) in the GCC: extent and practices

Internet Financial Reporting (IFR) is fast becoming the norm in most western countries; however, little is known about IFR practices in developing countries.
Ehab K.A. Mohamed
core  

CSR Disclosure Tone and Investor Signaling in IPO Prospectuses: A Textual Sentiment Analysis in U.S. Capital Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether corporate social responsibility (CSR) disclosure in IPO prospectuses functions as a credible sustainability signal and how its credibility influences investor responses in U.S. capital markets. Drawing on a sample of 681 IPOs conducted between 2019 and 2023, we employ textual content analysis to construct a ...
Nesrine Bedoui, Aymen Ajina
wiley   +1 more source

IFRS 1 and an application

, 2010
Son yirmi yılda, bilgi teknolojilerindeki hızlı gelişmeler, iletişim kanallarındaki artış, ülkeler arasındaki sınırları ortadan kaldırarak piyasa verileri ve piyasa fırsatlarını edinmenin etkileri küreselleşme sürecini hızlandırmıştır. Finansal krizlerin etkileri, sınır ötesi yatırımlar, şeffaf sermaye piyasalarına artan ilgi ve küreselleşen dünya ...
openaire   +2 more sources

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz, Marlena Ciechan‐Kujawa, Magdalena Osińska   +4 more
wiley   +1 more source

Ti₃C₂T_x MXene-Synergized Intumescent Flame-Retardant Polylactic Acid Composites: Flame Retardancy, Thermal Behavior, and SBS Toughening. [PDF]

Polymers (Basel)
He L, Zhang W, Wang J, Bian J.
europepmc   +1 more source

A note on the exponential approximations of IFR distributions

In this note we investigate proximity between exponential and IFR (increasing failure rate) distributions. The result is: if F[epsilon]IFR with the first and second moment [mu] and [mu]2, respectively, then supt[greater-or-equal, slanted]0(t)-exp(-t/[mu])
Cheng, Kan, He, Zongfu
core  

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen, Chao Li, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

Diagnostic Accuracy of Quantitative Coronary Analysis as Compared with Instantaneous Wave-Free Ratio in Intermediate Coronary Lesions: A Prospective Vessel-Level Study. [PDF]

J Saudi Heart Assoc
Ragab TM, Alkhashab KA, Hussain MZ, Nosseir IM, Sayed MS, Salem WKA.   +5 more
europepmc   +1 more source

Lignosulfonate/APP IFR and its flame retardancy in lignosulfonate-based rigid polyurethane foams

Journal of Wood Science, 2018
Weimiao Lu, Qian Li, Yan Zhang, Hongwei Yu, S. Hirose, H. Hatakeyama, Y. Matsumoto, Zhen-Fu Jin   +7 more
semanticscholar   +1 more source

Cobalt Single‐Atom Sites Engineered in Poly(Heptazine Imide) Photocathodes as Benchmark for Alkaline Hydrogen Evolution: A Comparative Transition Metal Study

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
Cobalt single‐atoms in poly(heptazine imide) photocathodes maximize active‐site availability and outperform Fe, Cu, and Na in alkaline hydrogen evolution. Atomic precision (not bulk loading) proves predominance, establishing a design principle for the next generation of solar fuel devices.
Izadora F. Reis, Gabriel A. A. Diab, Sachin Nenaniya, Marcos A. R. da Silva, Rayse M. Ferreira, Heer Shah, Geraldo M. G. da Silva, Andreas Hutzler, Mark Isaacs, Christian W. Lopes, Ivo F. Teixeira, Pablo Jiménez‐Calvo   +11 more
wiley   +1 more source