Results 71 to 80 of about 36,685 (255)

Auditor's Liability and Methods for its Limitation

open access: yesAudit Financiar, 2018
The liability of the financial auditor has to be treated distinctively based on his relationship with the audited entity: internal auditor or external auditor.
doaj   +1 more source

Vox clamantis in deserto: a survey among Italian psychiatrists on defensive medicine and professional liability. [PDF]

open access: yesFront Psychiatry, 2023
Scognamiglio P   +8 more
europepmc   +1 more source

Technological Turbulence, Circular Economy Practices, and Digitalization as Determinants of Innovative Culture in High‐Growth Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In a business environment characterized by technological turbulence and an increasing societal demand for greater sustainability, companies seeking to enhance their growth are compelled to foster organizational cultures that promote continuous innovation.
José Bocoya‐Maline   +2 more
wiley   +1 more source

Professional liability due to complete esophagus section during thyroidectomy: a rare case report. [PDF]

open access: yesGland Surg, 2023
Mondello C   +6 more
europepmc   +1 more source

Sustainability Orientation and Entrepreneurial Performance in Resource‐Constrained Contexts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability orientation shapes entrepreneurial performance in bottom‐of‐the‐pyramid (BoP) markets by theorizing responsible entrepreneurship as a central mechanism and BoP orientation as a contextual contingency. Using survey data from 283 small‐ and medium‐sized enterprises (SMEs) in Ghana, we integrate perspectives
George Obeng Dankwah   +5 more
wiley   +1 more source

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga   +2 more
wiley   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao   +4 more
wiley   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

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