Results 241 to 250 of about 28,316 (285)
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source
Understanding barriers to pediatric hydrocephalus management: an international survey. [PDF]
Ojiako SE +12 more
europepmc +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
"Assessing inclusiveness in Team Europe Initiatives: a mixed-methods study of EU-Africa health cooperation". [PDF]
Stämmler SL, Viberg N, Bengtsson L.
europepmc +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Impact of the 2024 flood event on trace elements contamination in floodplain sediments at the mouth of the Nysa Kłodzka river into the Odra valley. [PDF]
Kałmykow-Piwińska A, Witkowska K.
europepmc +1 more source
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih +3 more
wiley +1 more source
Economic burden of recurrent low back pain among working-age adults in Poland: a 3-year retrospective observational analysis. [PDF]
Szyszka J +4 more
europepmc +1 more source
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche +3 more
wiley +1 more source

