Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
Commercial determinants of health revisited: integrating business scholarship for greater public health impact. [PDF]
Park J, Husted BW.
europepmc +1 more source
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi +3 more
wiley +1 more source
Change in Colonoscopy Quality Performance Indicators in Symptomatic Patients Following Introduction of the Bowel Screening Programme in Te Tai Tokerau. [PDF]
Paterson L +3 more
europepmc +1 more source
ABSTRACT Diversity is essential for social sustainability, yet its role in advancing social sustainability remains underexplored. This systematic and integrative review aims to integrate diversity literature with social sustainability and two key processes driving organisational sustainability—CSR and sustainable HRM. Drawing on 461 papers across three
Claudia Díaz‐Leyva +1 more
wiley +1 more source
Implementation of a New Discharge Card in the Department of Internal Medicine at Atbara Teaching Hospital. [PDF]
Alzain Adam M +19 more
europepmc +1 more source
Corporate Sustainability Transition: Methodological Analysis for a Rating Model
ABSTRACT This study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size.
Riccardo Censi +3 more
wiley +1 more source
A randomized, controlled, 12-month trial on the effects of an interdisciplinary treatment approach in ESRD patients: study protocol of the smart and fit for kidney transplantation trial (S&F4KTx). [PDF]
Krusemark H +8 more
europepmc +1 more source
Board Governance as a Strategic Mechanism: Carbon Risk and Firm Performance
ABSTRACT Carbon emissions are a major contributor to global warming and pose significant threats to the environment. In response to the urgency of climate change, firms are under increasing pressure to adopt policies that enhance environmental performance while reducing carbon risk.
Sarmad Ali +3 more
wiley +1 more source
Quality improvement program for the severely injured. [PDF]
Casas IM, Marzi I.
europepmc +1 more source

