National cost of intensive care in Japan from 2018 to 2022. [PDF]
Ohbe H +13 more
europepmc +1 more source
The Effect of Carbon Disclosure Quality on Green Bond Financing Cost
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley +1 more source
Artificial Intelligence-Driven Multimodal Sensor Fusion for Complex Market Systems via Federated Transformer-Based Learning. [PDF]
Shi L +6 more
europepmc +1 more source
Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism
ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling +3 more
wiley +1 more source
Operational intelligence for immunization recovery: mapping system shocks and capacity to zero-dose debt and outbreak risk. [PDF]
Ramakrishnan S, Vignesh U, Parvathi R.
europepmc +1 more source
Corporate Environmental Innovation and Environmental Decoupling: International Evidence
ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel +3 more
wiley +1 more source
Risk-Sensitive Machine Learning for Financial Decision Modeling Under Imbalanced Data: Evidence from Bank Telemarketing. [PDF]
Dong B +8 more
europepmc +1 more source
ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley +1 more source
ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani +5 more
wiley +1 more source
A 2000-2023 dataset for measuring China's biodiversity risk. [PDF]
Chen ZH, Gao X, Yang JR, Yarovaya L.
europepmc +1 more source

