Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
Telemedicine documentation in neurology and telestroke: a global scoping review. [PDF]
de Andrade JBC +6 more
europepmc +1 more source
Climate Risks and Firm Value: Evidence From the Agribusiness Industry
ABSTRACT This study investigates how climate risks influence the firm value of agribusiness companies worldwide relative to firms operating in other sectors, emphasizing investors' responses to corporate climate risk management and exposure to climate‐related risks.
Elise Soerger Zaro +2 more
wiley +1 more source
Liability in Telesurgery: Navigating Legal, Ethical, and Cross-Border Challenges in the Era of Global Surgical Care. [PDF]
Al Sabah S, Al Haddad E.
europepmc +1 more source
ESG Performance and Corporate Bankruptcy Risk: A Pan‐European Analysis
ABSTRACT This study analyzes how Environmental, Social, and Governance (ESG) performance affects bankruptcy risk, using data from publicly listed firms across 17 European countries over a 21‐year period. We find that higher ESG scores are significantly associated with lower bankruptcy risk, as proxied by Z‐score.
Athanasios P. Fassas
wiley +1 more source
Informed consent in medically assisted procreation in Italy: medico-legal and ethical challenges shaping physician responsibility. [PDF]
Raimondi C +4 more
europepmc +1 more source
Challenges in Implementing European Regulation on Water Reuse for Sustainable Agriculture
ABSTRACT The Regulation (EU) 2020/741 on minimum requirements for water reuse is a key policy for sustainable water management under growing water scarcity in Europe. This paper examines expert perspectives on the challenges involved in implementing EU regulation for water reuse in agriculture, aiming to broaden existing research, which is largely ...
Patricia Allgaier +2 more
wiley +1 more source
A conceptual framework linking health related costs of PFAS pollution to the polluter pays principle. [PDF]
Vandamme Z +8 more
europepmc +1 more source
Implementation of Ambient AI Scribes in Hospitals: Lessons for Healthcare Leadership, Governance, and Change Management. [PDF]
Zhou KX +8 more
europepmc +1 more source
A detailed dataset of motor insurance policies with coverage-specific financial information. [PDF]
Espinosa P, Lledó J, Atance D.
europepmc +1 more source

