Results 111 to 120 of about 64,825 (252)

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass, Hend Alajaji, Vu Quang Trinh, Rosie Cao   +3 more
wiley   +1 more source

Digitalisation and Carbon Efficiency: Does the Digital Economy Enable Sustainable Production Systems?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the effect of digitalisation on carbon intensity in 44 countries from 2000 to 2024 using a principal component index that combines internet use, mobile connections and landline telephone ownership. The standard model uses a static Common Correlated Effects Mean Group (CCEMG) regression. Other specifications, such as CS‐ARDL(
Jifei Wei, Chuks Okogor, Damilola Felix Eluyela   +2 more
wiley   +1 more source

Employing Content Analysis in ESG Research: A Systematic Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews the application of content analysis in environmental, social and governance (ESG) disclosure research. Although content analysis is widely employed to examine ESG reporting, methodological approaches, disclosure channels and analytical practices remain fragmented, limiting methodological coherence and the ...
Hamed Mohammad Esmail Mohammad, Karim Mahran, Osama Abouelela, Eyad Abutheeb   +3 more
wiley   +1 more source

Forward‐Looking ESG Relevance and Corporate Performance: Evidence From Credit Ratings

Business Strategy and the Environment, EarlyView.
ABSTRACT How does the relevance of ESG issues relate to firm performance, and does ESG relevance moderate the relationship between ESG engagement and firm financial outcomes? Using a novel indicator introduced by Fitch Ratings, we provide new empirical evidence to answer these questions.
Alper Kara, Ngoc Sao Ly Nguyen, Yilmaz Yildiz   +2 more
wiley   +1 more source

Awareness and Sociodemographic Factors as Predictors of Knowledge About Health Economics and Pharmacoeconomics Among Registered Nurses: A Cross-Sectional Study

ClinicoEconomics and Outcomes Research
Homoud Ibrahim Alanazi,1,* Regie Buenafe Tumala,1,* Mousa Yahya Asiri,1,* Homood Awadh Alharbi,1,* Badr Ayed Alenazy,2,* Sahar Abdulkarim Al-Ghareeb,3,* Abdurahman Abdullah Alsmari,4,* Mohammed ...
Alanazi HI, Tumala RB, Asiri MY, Alharbi HA, Alenazy BA, Al-Ghareeb SA, Alsmari AA, Alsbaie MA   +7 more
doaj  

The Rise of Carbon Finance: A Bibliometric Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Carbon finance has emerged as a critical mechanism for mobilizing capital toward climate change mitigation and supporting the transition to low‐carbon economies. However, its intellectual development remains fragmented across environmental economics, financial economics, sustainability, and climate policy.
Yara Ibrahim, Khaled Hussainey, Emmanuel Allieu, Hosam Moubarak, Hebatallah Badawy, Taghred Mokhtar Sayed Moawad   +5 more
wiley   +1 more source

Validity Evidence and Equity of a Multi‐Component Assessment Framework in a Developmental Anatomy Elective Among Undergraduate Medical Students Across Parallel Sections

Clinical Anatomy, EarlyView.
ABSTRACT Assessment frameworks in anatomy education should provide valid, reliable, and equitable measures of student learning. This study evaluated the validity evidence and equity of a newly developed multi‐component assessment framework within a Developmental Anatomy elective for third‐year medical students.
Naheed Kausar
wiley   +1 more source

Social Media Influencers in Firm‐Based Marketing Campaign Phases—A Content Analysis and Future Research Agenda

Journal of Consumer Behaviour, EarlyView.
ABSTRACT The purpose of this study is to explore the different phases of social media influencers in firm‐based marketing campaigns using a content analysis. The authors categorized the existing studies into twenty (20) major themes of social media influencers in consumer engagement by considering the analytical framework of Maciel and Fischer ...
Prakash Singh, Nirma Sadamali Jayawardena, Park Thaichon   +2 more
wiley   +1 more source

Assessing Mental Illness Referral Request Acceptance: A Nationwide E-Referral Data From Saudi Arabia

Journal of Multidisciplinary Healthcare
Abdullah A Alharbi,1 Nawfal A Aljerian,2– 4 Hani A Alghamdi,5 Meshary S Binhotan,4,6 Ali K Alsultan,2 Mohammed S Arafat,2 Abdulrahman Aldhabib,2 Ahmed I Aloqayli,2 Eid B Alwahbi,2 Ronnie D Horner7 1Family and Community Medicine Department, Faculty of ...
Alharbi AA, Aljerian NA, Alghamdi HA, Binhotan MS, Alsultan AK, Arafat MS, Aldhabib A, Aloqayli AI, Alwahbi EB, Horner RD   +9 more
doaj  

Board Independence and Corporate Social Responsibility: A Literature Review With a Focus on Country Effects

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between board independence and corporate social responsibility (CSR) outcomes. Based on legitimacy theory, we conducted a structured literature review of 167 archival studies to analyze the influence of board independence on CSR performance and reporting.
Patrick Velte
wiley   +1 more source