Results 201 to 210 of about 1,919,537 (302)

Does Green Supply Chain Partnership Governance Pay Off? An Investigation of the Impact on Corporate Financial Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether governance of green supply chain partnerships (GSCPs) using environmental criteria for supplier selection and termination is positively associated with corporate financial performance of focal firms. Drawing on the social capital theory, this study highlights the dichotomous nature of social capital in GSCPs ...
Qile He   +4 more
wiley   +1 more source

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

Profit, Purpose and the ‘Price of Change’: Evidence From Benefit Corporation Transitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the short‐term financial consequences of transforming into a benefit corporation, a hybrid organisational form that embeds a dual mission of profit and public benefit. Drawing on the Social Resource‐Based View and sustainability‐oriented change management, we argue that the transition entails a reconfiguration of ...
Mouhcine Tallaki   +3 more
wiley   +1 more source

Decision Theory and Proof Standards for Future Crimes: Possible Uses and Open Questions

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT What should be the proof standard for applying preventive criminal sanctions based on an establishment of risk of reoffending? This is an open question in legal systems around the world. Various authors suggest that we can answer it by using decision theory. This approach conceptualises the proof standard as a probabilistic threshold. A person
Hylke Jellema, Johannes Bijlsma
wiley   +1 more source

The Age of Questions: Truth Regimes and Subjectivity in the Era of Large Language Models

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT This essay explores how digital technologies shape subjectivity's infra‐political constitution, focusing on large language models (LLMs) like ChatGPT or Gemini within what philosophers, inspired by Michel Foucault, term the “digital truth regime.” After defining this regime, the essay identifies five key traits of LLMs: presentism in truth ...
Charles Corval
wiley   +1 more source

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