Results 181 to 190 of about 2,529 (253)

A virtual global carbon price is essential to drive rapid decarbonisation. [PDF]

UCL Open Environ
Clarke RH, Maslin MA.
europepmc   +1 more source

Managerial Overoptimism and Discretionary Disclosure

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the effect of managerial overoptimism on discretionary disclosure of subjective information, such as earnings forecasts. The market applies a discount upon disclosure to capture the possibility that the revealed subjective expectation is too optimistic.
Nikolaj Niebuhr Lambertsen, Matthias Lassak   +1 more
wiley   +1 more source

A comparative study on the governance approaches for biotechnological risks. [PDF]

Front Bioeng Biotechnol
Wang Y.
europepmc   +1 more source

Are CSR incidents truly bad news?

Journal of Financial Research, EarlyView.
Abstract We revisit whether disclosures of negative Corporate Social Responsibility (CSR) incidents adversely affect firms' stock prices. While univariate tests reveal significant negative abnormal returns around incident announcements, the effect disappears once firm characteristics, industry, and time‐fixed effects are controlled for.
Chen Chen, John A. Doukas, Rongyao Gloria Zhang   +2 more
wiley   +1 more source

Modelling societal preferences for automated vehicle behaviour with ethical goal functions. [PDF]

Front Artif Intell
Gros C, Kester L, Martens M, Werkhoven P.   +3 more
europepmc   +1 more source

Corporate social (ir)responsibility and firm risk: The role of corporate governance

Journal of Financial Research, EarlyView.
Abstract We study how corporate governance moderates the relationship between corporate social responsibility (CSR), corporate social irresponsibility (CSI), and firm risk. We find that CSR reduces risk for firms with strong governance. In contrast, CSI increases firm risk more significantly for firms with stronger governance, suggesting that backlash ...
Craig Dunbar, Zhichuan Frank Li, Yaqi Shi   +2 more
wiley   +1 more source

Responsible Artificial Intelligence for Earth observation: human rights and the EU AI act. [PDF]

AI Ethics
Gevaert CM, Šćepanović S, Bernaz N, Taubenböck H, Kochupillai M.   +4 more
europepmc   +1 more source

Enlightened False Consciousness: Why Climate Consciousness Is Not Followed by Action

Sociology Lens, EarlyView.
ABSTRACT The article discusses enlightened false consciousness by focusing on the denial of the climate crisis. It approaches this idea by first emphasizing the role of emotions in connection with actions, arguing that a classical rationalist perspective falls short of grasping this. The article is divided into four parts.
Bülent Diken, Carsten Bagge Laustsen
wiley   +1 more source

Tobacco industry accountability for marine pollution: country and global estimates. [PDF]

Tob Control
Sy DK.
europepmc   +1 more source

Government Orchestration at Play: The Influence of Disclosure Regulation on Stakeholder Accusations and the Role of CSR

Journal of Management Studies, EarlyView.
Abstract Government orchestration describes regulatory settings in which governments delegate some governance functions to private actors; for instance, business conduct is monitored by stakeholders under CSR disclosure regulation. This article examines the impact of this type of regulation on stakeholder monitoring, which is a core yet little‐examined
Julia Bartosch, Emma Avetisyan, Philipp A. Thompson   +2 more
wiley   +1 more source