Results 111 to 120 of about 9,976 (290)
Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag +3 more
wiley +1 more source
, 2012 National audienceRelated party transactions, shareholders’ spoliation or relational mechanism, the case of ThailandRelated party transactions are usually considered as a mechanism to spoliate shareholders for the benefit of a few actors.
Chotitumtara, Adisak, Pigé, Benoit
core +1 more source
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source
, 1982 This proposed Statement consists solely of editorial amendments to SAS NO. 6, Related Partly Transactions. The purpose of the amendments is to remove accounting guidance and disclosure standards that are now contained in FASB Statement of Financial ...
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
core
Determinantes no montante das transações entre partes relacionadas das 100 maiores companhias brasileiras de capital aberto [PDF]
, 2013 Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Administração, Florianópolis, 2013.Esta dissertação objetiva verificar quais são as variáveis determinantes no montante envolvido nas ...
Knupp, Paulo de Souza
core
Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley +1 more source
Earnout in M&A operations in Brazil and their impact on Equity Valuation
RANPurpose: to evaluate the recording of information related to M&A (Mergers and Acquisitions) transactions that include earnout as an element of contingent consideration in accordance with the accounting standard IFRS 3 - Business Combination and the key ...
Carlos Elder Maciel de Aquino +4 more
doaj +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source