Results 171 to 180 of about 11,462,003 (234)

Asymmetric Relationships Between Sustainability Performance, Disclosure, and Market Value Under Isomorphic Disclosure Pressures: Evidence From Japan

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani, Eri Nakamura, Qi Sun, Hisayuki Kosaka, Tsugio Watanabe, Daisuke Furuta   +5 more
wiley   +1 more source

Fifty Years of Retracted Medical Publications From 1975 to 2024: A Comprehensive Analysis of Trends, Reasons, and Countries Using the Retraction Watch Database. [PDF]

J Korean Med Sci
Okyay RA, Kocyigit BF, Qumar AB, Yessirkepov M, Sumbul HE.   +4 more
europepmc   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Prompt injection in manuscripts: exploiting loopholes or crossing ethical lines? [PDF]

Res Integr Peer Rev
Tang S, Li Z.
europepmc   +1 more source

The Digital‐Sustainability Disconnect: A Test of Strategic Alignment in the Circular Economy Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study challenges the common assumption that digital and sustainability transformations are naturally synergistic. Integrating signaling theory and the dynamic capability view, we argue that for many firms, particularly traditional SMEs, these initiatives are pursued on separate, unaligned strategic tracks, creating a “signaling‐substance ...
Nicolas Depetris‐Chauvin, Marta Fernández‐Olmos, Wenbo Hu   +2 more
wiley   +1 more source

Neutralization techniques and academic dishonesty among Italian university students. [PDF]

Front Psychol
Flutti E, Travaini G, Roma P, Ongis M.
europepmc   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Linear Extrapolation and Extended Field-of-View Methods of Biceps Femoris Long Head Regional Architecture. [PDF]

Exerc Sport Mov
Sandberg C, Vlisides J, Thompson Q, Crawford SK.   +3 more
europepmc   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

Reasons for Retraction of Biomedical Articles Written by Eastern Mediterranean and Turkish Authors; A Comprehensive Cross-Sectional Study During 2010-2019 : Short title: Reasons for Retraction of Biomedical Articles. [PDF]

Galen Med J
Bijari K, Askarian M, Askarian M.
europepmc   +1 more source