Results 161 to 170 of about 4,705 (260)

The Role of Governance and Delegation in Climate Change Transparency by European Pension Funds

open access: yesCorporate Governance: An International Review, EarlyView.
ABSTRACT Research Question/Issue We examine the key governance and delegated management factors that incentivize 50 large European pension fund organizations to align their climate reporting with the Task Force for Climate‐Related Financial Disclosures (TCFD) guidelines.
Jesper Lindgaard Christensen   +2 more
wiley   +1 more source

Estimating geographic variation of infection fatality ratios during epidemics. [PDF]

open access: yesInfect Dis Model
Ladau J   +14 more
europepmc   +1 more source

Climate Regulation and ESG Disclosure in Maritime Transport

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika   +1 more
wiley   +1 more source

Government Financial Reporting: A Study of Nested Controversy

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

Synthesis of Carbon-Zinc Oxide Microspheres Decorated with Ammonium Polyphosphate (APP) for Synergistic Flame Retardancy in Polypropylene Composites. [PDF]

open access: yesPolymers (Basel)
Mendoza JJ   +6 more
europepmc   +1 more source

Bank IPOs and Regulations: Cross‐Country Evidence

open access: yesFinancial Review, EarlyView.
ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki   +2 more
wiley   +1 more source

Fire-resistant polymer composites based on mineral fillers. [PDF]

open access: yesRSC Adv
Mustafayeva F   +4 more
europepmc   +1 more source

From Efficiency to Illness: Do Highly Automatable Jobs Take a Toll on Health in Germany?

open access: yesIndustrial Relations Journal, EarlyView.
ABSTRACT Automation transforms work at a rapid pace, with gradually increasing shares of the workforce at risk of being replaced by machines. However, little is known about how this risk is affecting workers. In this study, we examine the relationship between exposure to high automation risk at work and both subjective (self‐reported health, anxiety ...
Mariia Vasiakina, Christian Dudel
wiley   +1 more source

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