Results 101 to 110 of about 77,641 (259)

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

Do Banks in the Middle East and North Africa Region Price Carbon Exposure?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim, Khaled Hussainey, Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Do Commodity Prices and Energy Markets Drive Asymmetric Volatility in Biodiversity Finance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines symmetric and asymmetric volatility spillovers among biodiversity finance, commodity prices, and energy markets using daily data from 2019 to 2025. We apply the Diebold–Yilmaz time–domain connectedness model, Baruník–Křehlík frequency–domain decomposition, and an asymmetric spillover framework.
Ijaz Younis, Maqsood Ahmad, Himani Gupta, Kun Su, Waheed Ullah Shah   +4 more
wiley   +1 more source

Exploring the Potential of Machine Learning Algorithms to Improve Diffusion Nuclear Magnetic Resonance Imaging Models Analysis

Journal of Medical Physics
Purpose: This paper explores different machine learning (ML) algorithms for analyzing diffusion nuclear magnetic resonance imaging (dMRI) models when analytical fitting shows restrictions.
Leonar Steven Prieto-González, Luis Agulles-Pedrós   +1 more
doaj   +1 more source

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini, Igor Gianfrancesco, Antonia Patrizia Iannuzzi, Vittorio Dell'Atti   +3 more
wiley   +1 more source

Green Communication and Satisfaction of Employees and Customers in Vietnam Hospitality Outlets: Mediating and Moderating Roles of Resource Use and Training

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how green communication influences customer and employee satisfaction in Vietnamese food and beverage outlets through the mediating role of perceived green resource use and the moderating role of green training. Data were collected from 399 respondents, including 161 employees and 238 customers across 60 outlets in Vietnam,
Trang Le‐Thu, Jung Woo Han, Seng Kiat Kok   +2 more
wiley   +1 more source

Real-Time Sensing of Upper Extremity Movement Diversity Using Kurtosis Implemented on a Smartwatch

Sensors
Wearable activity sensors typically count movement quantity, such as the number of steps taken or the number of upper extremity (UE) counts achieved. However, for some applications, such as neurologic rehabilitation, it may be of interest to quantify the
Guillem Cornella-Barba, Shusuke Okita, Zheng Li, David J. Reinkensmeyer   +3 more
doaj   +1 more source

The Value Relevance of Sustainable Governance: How Cultural Peculiarities Reshape Priorities and Impacts

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva, Andrea Cardoni, Elena Makeeva, Polina Mamaeva   +3 more
wiley   +1 more source

Knowledge Sharing in the Mining Sector: Unlocking Employee Ambidexterity Through Psychological and Environmental Mediating Factors

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how and why individual knowledge sharing fosters ambidextrous behavior among nonmanagerial employees in an operationally intensive, environmentally sensitive industry. We conducted a survey of 243 operators across 10 plants of an international lime producer, finding that knowledge sharing is positively related to individual
Laurent Scaringella, William Limousin, Morgane Scaringella   +2 more
wiley   +1 more source

Sustainability as a Defensive Strategy: ESG, Risk Exposure, and Returns in US Stocks

Business Strategy and the Environment, EarlyView.
ABSTRACT We analyzed the relationship between environmental, social, and governance (ESG) metrics, financial risk, and expected returns in the US stock market, using data from S&P 500 companies over the period from 2007 to 2022 using aggregate ESG scores from Refinitiv (LSEG).
Gabriel da Rosa Janone, Henrique Pinto Ramos, Cristian Rogério Foguesatto   +2 more
wiley   +1 more source