Results 151 to 160 of about 758 (213)

Nonlinear permuted Granger causality

open access: yesCanadian Journal of Statistics, EarlyView.
Abstract Granger causality is an established, contentious method that seeks causal temporal connections via association and precedence. While not true causal inference, it assists in mapping networks of information flow that may warrant further study.
Noah D. Gade, Jordan Rodu
wiley   +1 more source

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang   +3 more
wiley   +1 more source

Do Investors React Differently to GHG Emission in Stock Pricing Across Firms? Evidence From Commonwealth African Countries Using a Novel Wavelet‐Enhanced QQR Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon   +2 more
wiley   +1 more source

CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Failure characteristics and the energy criterion of rock with a through‐going joint under true‐triaxial unloading conditions: Insights from the DEM model

open access: yesDeep Underground Science and Engineering, EarlyView.
The rock failure mode is significantly influenced by the contributing factors, such as the joint inclination, the initial confining pressure, and the unloading point. We found six typical rock failure modes after a large number of numerical tests. Abstract Excavation unloading damages rock masses, with preferential failure along geological defects in ...
Fei Liu   +4 more
wiley   +1 more source

Advancing mine pillar design: Evaluating traditional methods and integrating AI for enhanced stability of pillars in the Great Dyke, Zimbabwe

open access: yesDeep Underground Science and Engineering, EarlyView.
B1 is bord width 1, B2 is bord width 2, L is the pillar length, W is the pillar width, red color and letter A represent the pillars, and white color and number 1 represent excavated areas. Pstress is the average pillar stress; σv is the vertical component of the virgin stress, MPa; and e is the areal extraction ratio. e = B o B o + B P ${\rm{e}}=\frac{{
Tawanda Zvarivadza   +4 more
wiley   +1 more source

Fracture evolution of a thick soft protection layer and the water inrush mechanism in overburden under longwall mining

open access: yesDeep Underground Science and Engineering, EarlyView.
Through shear–tensile creep tests and viscoelastic modeling, the fracture evolution of thick soft protective layers is clarified. Results show thickness‐dependent rheological failure modes that govern four types of roof water inrush, providing a mechanism‐based framework for hazard prediction and control. Abstract In the Jurassic coal‐bearing strata of
Mengnan Liu   +4 more
wiley   +1 more source

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