Results 141 to 150 of about 175,878,183 (295)

Food‐solicitation displays in nestling birds: still begging for answers

Biological Reviews, EarlyView.
ABSTRACT Nestling begging is a key model for understanding animal communication and parent–offspring conflict. Dynamic begging displays are often interpreted as costly, honest signals of need, with honesty maintained by viability costs, as proposed in Godfray's influential signalling model.
Daniel Parejo‐Pulido, Tomás Redondo
wiley   +1 more source

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley   +1 more source

Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]

Heliyon, 2023
González-Sánchez M, Segovia San Juan AI, Ibáñez Jiménez EM.   +2 more
europepmc   +1 more source

The Effects of Accruals Quality and Discretionary Accruals on the Cost of Debt Capital

Tax Accounting Research, 2010
null 박희진, null 최고운
openaire   +1 more source

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang, Sultan Sikandar Mirza, Chengwei Zhang   +2 more
wiley   +1 more source

The quality of accruals and earnings - and the market pricing of earnings quality [PDF]

This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds ...
Schøler, Finn
core  

An Empirical Study of Green Transformational Leadership, Creativity and Eco‐Innovation: Insights From Ecotourism in the Dominican Republic

Business Strategy and the Environment, EarlyView.
ABSTRACT The increasing popularity of ecotourism in regions like Central America and the Caribbean, particularly in the Dominican Republic, necessitates a deeper understanding of how these businesses can integrate innovation with environmental sustainability.
Hayrold José Ureña‐Espaillat, Antonio Juan Briones‐Peñalver, Juan Andrés Bernal‐Conesa   +2 more
wiley   +1 more source

When do book-tax differences matter for earnings persistence? The role of sales decline. [PDF]

PLoS One
Tuan DA, Dung NNK.
europepmc   +1 more source

Asset Redeployability and Biodiversity Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan, Stewart Jones, Md Enayet Hossain   +2 more
wiley   +1 more source

Call Options and Accruals Quality [PDF]

We analyze the link between financial reporting choices that affect accruals quality and firms' use of call options. We argue that call options used in compensation arrangements (employee stock options or ESOs) create countervailing incentives for ...
Olsson, Per, Francis, Jennifer, Schipper, Katherine   +2 more
core