Results 151 to 160 of about 15,808 (298)

Finance 5.0, Digital Financial Inclusion, and Carbon Footprint: Evidence From a Multi‐Country Panel Using Threshold Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of digital finance and financial inclusion on carbon emissions within a multi‐country panel framework, contributing to the emerging Finance 5.0 literature that links digital transformation with environmental sustainability.
Utku Altunöz
wiley   +1 more source

PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP INCOME SMOOTHING [PDF]

open access: yes, 2018
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor internal perusahaan terhadap income smoothing. Faktor internal perusahaan yang diduga dapat mempengaruhi income smoothing adalah ukuran perusahaan, profitabilitas, risiko ...
KURNIAWATI, ELOK
core  

The Role of Objective Financial Situation and Psychological Outlook in the Relationship Between Personal Life Shocks and Financial Well‐Being

open access: yesJournal of Consumer Behaviour, Volume 24, Issue 2, Page 632-654, March 2025.
ABSTRACT Existing research examines the relationship between personal life shocks and financial well‐being primarily through the lens of objective markers of the individual's financial situation (e.g., liquidity). Little attention has been paid to the relative roles of these objective markers and more intuitive or affect‐based factors in how an ...
Jordan Bell   +2 more
wiley   +1 more source

The Influence of Aesthetic Liking on Product Evaluation: How and When It Differs With Brand Strength and Product Type

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This research provides comprehensive insight into the influence of aesthetic liking on product preference across different types of durable product categories by uncovering the underlying process. Distinguishing a direct expressive influence of aesthetic liking and an indirect influence as a quality signal, referring to signaling theory, we ...
Mariëlle E. H. Creusen   +2 more
wiley   +1 more source

International Income Smoothing and Foreign Asset Holdings. [PDF]

open access: yes, 2008
In this paper we construct a new methodology to measure the international income smoothing and present stronger connection between international asset holdings and international income smoothing for OECD ...
Balli, Faruk   +2 more
core  

Advancing Upcycling and Regeneration of Spent LiFePO4: Failure Mechanisms and Recovery Strategies

open access: yesCarbon Energy, EarlyView.
This review studies the failure mechanism to promote the upcycling regeneration of spent lithium iron phosphate (S‐LFP). It first summarizes the failure mechanisms of LFP batteries revealed via advanced characterization technologies and then explores the respective advantages and challenges of hydrometallurgy and direct regeneration methods.
Yi Wang   +6 more
wiley   +1 more source

Modelling Sustainability Performance in Manufacturing Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Nowadays, organisations need to operate with economic, social and environmental goals in mind. Indices objectively quantify such goals; hence, an organisation can develop and compare policies based on future index values. We propose a system dynamics‐based model of a manufacturing company that frames its operations in terms of a set of easily ...
Harol Andrey Avila‐Choconta   +3 more
wiley   +1 more source

Do ESG‐Related Managerial Capabilities Pay Off for SMEs? Evidence From the Small and Medium‐Sized Enterprise ESG Capability Measure (SM‐ESG)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi   +4 more
wiley   +1 more source

Humanlike AI for Corporate Social Responsibility Communication: How Perceived Anthropomorphism Shapes Stakeholder Acceptance of Chatbots

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite increasing interest in leveraging AI to improve CSR communication, there is limited understanding of consumers' reactions to chatbots in CSR communication. Building upon the HAII‐TIME model, this study proposes a theoretical model from the users' psychological perspective to explain facilitative pathways through which anthropomorphic ...
Yangzhi (Nicole) Jiang   +2 more
wiley   +1 more source

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan   +2 more
wiley   +1 more source

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