Results 81 to 90 of about 175 (163)
The 'National Finals Revision Day' Teaching Strategy: A Cost-Effective Way to Pass Medical School 'Finals' and Upskill Junior Doctors. [PDF]
Cureus, 2020 Curtis A +11 more
europepmc +1 more source
Accounting Perspectives, EarlyView.ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley +1 more source
This research investigates the challenges Scandinavian organizations face in adapting their ESG reporting practices to comply with the Corporate Sustainability Reporting Directive (CSRD), introduced in January 2024. The CSRD aims to enhance Environmental, Social and Governance (ESG) reporting by implementing double materiality assessment (DMA) and ...
Saam, Janna-Sophie, Rosenstein, Amelie
openaire +1 more source
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?
Abacus, EarlyView.This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley +1 more source
IGF-1 Microinjection in the Prefrontal Cortex Attenuates Fentanyl-Seeking Behavior in Mice. [PDF]
Int J Neuropsychopharmacol, 2023 Li G, Yue S, Wang Y, Singh A, Wang ZJ.
europepmc +1 more source
European Financial Management, EarlyView.ABSTRACT This work explores the historical, current, and future direction of the research on the relationship between CEO characteristics and ESG commitment, including ESG controversies—a recent key measure of corporate sustainability reputation that remains underexplored.
Paolo Agnese +3 more
wiley +1 more source
Sustainability and Financial Accounting: a Critical Review on the ESG Dynamics. [PDF]
Environ Sci Pollut Res Int, 2022 Tettamanzi P, Venturini G, Murgolo M.
europepmc +1 more source
Industrial Relations Journal, EarlyView.ABSTRACT No policy requires firms to disclose workforce‐level human capital (HC) information on financial reports. We are therefore motivated to capture whether HC (and workforce‐related information) reporting quality has changed in 2021 relative to 2011, for the top 25 FTSE‐indexed firms.
Dafydd Mali +5 more
wiley +1 more source
Insulin-like growth factor 1 regulates excitatory synaptic transmission in pyramidal neurons from adult prefrontal cortex. [PDF]
Neuropharmacology, 2022 Yue S, Wang Y, Wang ZJ.
europepmc +1 more source
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 +2 more
wiley +1 more source