Results 151 to 160 of about 1,083,552 (289)
Egypt's agricultural sector faces mounting pressure from rising energy consumption, foreign direct investment (FDI), and climate change, compounded by weak environmental governance and binding water constraints, yet no study has jointly quantified ...
Mohamed Elshahat Elzaabalawy +3 more
doaj +1 more source
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
ABSTRACT The Purpose of this Research is to examine 1) Legal construction of the Judicial Review of Parliamentary Threshold No. 44/PUUXV/2017 and No. 62/PUU-XXII/2024 on Judicial Restraint of Constitutional Court Judges in Indonesia and 2) Legal politics of the regulation and application of parliamentary thresholds in the Philippines.
null Dewi Iriani +4 more
openaire +1 more source
Tasmanian state election 2014: an overview [PDF]
This paper provides an overview of Tasmania’s parliamentary and electoral system, the state’s political landscape in the lead up to the election, issues that dominated the 2014 election, the parties, the candidates and the results.
Joy McCann
core
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa +5 more
wiley +1 more source
NRS-22242 | Bill Files [Parliamentary Counsel]
<p>These records detail the drafting and introduction to Parliament of bills, legislation, and explanatory notes. They contain drafting instructions to parliamentary Counsel, as well as reports, notations, amendments, and notices of motion.
core
Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance
ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
wiley +1 more source
ABSTRACT This study examines whether corporate social responsibility (CSR) disclosure in IPO prospectuses functions as a credible sustainability signal and how its credibility influences investor responses in U.S. capital markets. Drawing on a sample of 681 IPOs conducted between 2019 and 2023, we employ textual content analysis to construct a ...
Nesrine Bedoui, Aymen Ajina
wiley +1 more source
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza +4 more
wiley +1 more source
Selecting Relevance Thresholds to Improve a Recommender System in a Parliamentary Setting
Luis M. de Campos +3 more
openaire +1 more source

