Results 111 to 120 of about 56,631 (275)

Information Asymmetry and Fair Value Accounting: Insights from Residential Real Estate in the UK, Germany, and Spain

open access: yesReal Estate Management and Valuation
This study investigates the impact of international accounting and valuation standards (IFRS 13, IVS 2020, IVS 2022, RICS 2022, IPSM 2023) on information asymmetry in the residential real estate markets of the UK, Germany, and Spain.
Nemcova Jana   +2 more
doaj   +1 more source

The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades   +2 more
wiley   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino   +3 more
wiley   +1 more source

An Unfolding Story: AlphaFold's View on Protein Flexibility

open access: yesHelvetica Chimica Acta, EarlyView.
AlphaFold confidence measures allow for detailed proteome‐wide characterization of protein flexibility. All flexibility measures increased substantially in the evolutionary transition from prokaryota to eukaryota. ABSTRACT The AlphaFold confidence measures are related to conformation distribution of the protein.
Gunnar Jeschke
wiley   +1 more source

Synergistic Effect of Silanized Ramie Fiber and Montmorillonite Clay on the Mechanical, Thermal, and Dynamic‐Mechanical Properties of Polyester Composites

open access: yesPolymer Composites, EarlyView.
Multiscale composite reinforced with silane‐modified ramie fiber and clay. ABSTRACT Multiscale polymer composites combining natural fibers and layered silicates can balance stiffness, toughness, and thermal stability when interfacial interactions are properly engineered.
Daniel Rossi Klein   +4 more
wiley   +1 more source

Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico

open access: yesSustainable Development, EarlyView.
ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia   +2 more
wiley   +1 more source

Polyaniline as a dual flame retardant and electrostatic dissipative additive in polyethylene nanocomposites

open access: yesJournal of Vinyl and Additive Technology, Volume 31, Issue 2, Page 339-355, March 2025.
Effecft of co‐doping polyaniline with phosphoric acid and phytic acid on the heat release rate of polyethylene. Abstract Polyolefins, such as polyethylene (PE), are highly flammable and electrically insulative, limiting their applicability. The study explored the flame‐retardancy and electrical conductivity of PE/polyaniline (PE/PANI) nanocomposites ...
Akeem Adisa   +4 more
wiley   +1 more source

THE INFLUENCE OF BUSINESS STRATEGY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS TO THE RISK DISCLOSURE ON THE SMALL AND MEDIUM ENTERPRISES [PDF]

open access: yes, 2017
This study aims to examine the influence of business strategy, corporate governance and firm characteristics to the risk disclosure. Each factor can be extended to several variables, which are the barriers to entry, cost leadership, board of commissioner
FUAD, Fuad, MAZAYA, Nadhilla
core  

The Combined Effect of Gas Phase and Condensed Phase Mechanisms in Flame Retardancy of Polybutylene Succinate

open access: yesJournal of Vinyl and Additive Technology, EarlyView.
A combination of DOPO and APP flame‐retardants results in a V‐0 UL 94 rating. ABSTRACT In this study, we addressed the challenge of eliminating, during combustion, the flaming dripping behavior of polybutylene succinate flame retarded with ammonium polyphosphate, a key barrier to achieving a V‐0 rating in the UL 94 flammability test without excessive ...
Thuy Tien Thanh Nguyen   +2 more
wiley   +1 more source

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