Results 91 to 100 of about 2,016 (256)

Registration system reform and initial public offering ownership preference: Evidence from China

China Journal of Accounting Research
Whether registration system reform (RSR) can curb administrative intervention and create a fair market environment has long been a concern in China. We explore this issue from the perspective of the initial public offering (IPO) preference based on the ...
Xihao Wu, Di Zhang, Zhongxin Wu
doaj   +1 more source

The anticipated state of mining in the first half of 21th century [PDF]

Acta Montanistica Slovaca, 2002
The development and state of mining and availability of earth resources is also connected with the required state of the environment, human population, respecting the concept of the sustainable development, adopting new technologies and materials ...
Rybár Pavol
doaj  

Learning with Patient Campaigners About a German Drug Scandal

Berichte zur Wissenschaftsgeschichte, EarlyView.
The West German drug Duogynon is internationally marketed as a “hormone pregnancy test” (HPT) between the 1950s and 1980s. In the late 1960s, it comes under suspicion for inducing miscarriage, spina bifida, and a spectrum of birth defects similar to those caused by the sedative thalidomide.
Jesse Olszynko‐Gryn, Birgit Nemec, Anja Suter, Edmund Bolger   +3 more
wiley   +1 more source

Integrating Digital Technologies Into Biochemistry Education: A Decade of Efforts, Pandemic Impacts, and Emerging Insights

Biochemistry and Molecular Biology Education, EarlyView.
ABSTRACT This review critically examines the integration of Digital Information and Communication Technologies (TDICs) in biochemistry education over the past decade, highlighting both the benefits and challenges from a critical theoretical perspective. A systematic review was conducted to identify relevant literature, followed by thematic analysis and
Francis Pereira‐Dias, Marina Bazzo de Espíndola   +1 more
wiley   +1 more source

Charting the Course: Real‐World Application of Sustainability and Innovation Principles in the Portuguese Blue Economy Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT The blue economy has emerged as a key sector for linking sustainability and innovation, yet existing research has largely overlooked how firms operationalize these processes in practice. This study addresses that gap by asking: How do Portuguese blue economy firms embed sustainability‐oriented innovation (SOI) into their strategies, and what ...
Jennifer Nicole Elston, Hugo Emanuel dos Reis Sales da Cruz Pinto, Carla Filipa Sequeira Valente Nogueira   +2 more
wiley   +1 more source

Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence

Business Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley   +1 more source

POLITICAL CONNECTION, AUDIT FEES, AUDIT QUALITY AND TAX AVOIDANCE OF LISTED COMPANIES IN INDONESIA STOCK EXCHANGE

Gusau Journal of Accounting and Finance
The objectives of this research are to assess the effects of political connection and audit fees on tax avoidance and to assess the moderation of audit quality.
Novita Dwi Damayanti, M KhoiruRusydi, Wuryan Andayani   +2 more
doaj  

Toward an SDG‐Based Typology for US Nonprofits

Business Strategy and the Environment, EarlyView.
ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley   +1 more source

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio, Anum Zaffar, Marco Ferretti   +2 more
wiley   +1 more source

Political connections and earnings opacity: the role of integrated reporting quality

Future Business Journal
Purpose This paper empirically investigates the ability of integrated reporting quality (IRQ) to mitigate earnings opacity (EO) in politically connected firms and improve financial transparency. It also examines how IRQ moderates the relationship between
Sabah Soliman, Mohamed Samy El-Deeb, Sarah Korein   +2 more
doaj   +1 more source