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ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Are high-quality firms also high-quality investments? [PDF]
The relationship between corporate reputation and investment results is the subject of ongoing debate. Some argue that high-quality firms ultimately provide superior stock price performance; others counter that stock prices already reflect these firms ...
David Laster +2 more
core +1 more source
Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective
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
Establishing an Independent Fiscal Council in Mauritius: A Framework for Enhanced Fiscal Governance
This paper examines the case for establishing an Independent Fiscal Council in Mauritius as a mechanism to enhance fiscal governance, transparency, and accountability.
Appiah Dharmaraj, Beebeejaun Ambareen
doaj +1 more source
The emerging new architecture of financial regulation [PDF]
Now is a good time to take stock of progress in the reform of financial regulation. Much has been happening. The monumental Dodd-Frank Act was passed by the US Congress in July 2010.
Goodhart, Charles
core
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
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
Enforcement and Over-Compliance [PDF]
Economists generally view environmental enforcement as a tool to secure compliance with regulations. This paper demonstrates that credible enforcement significantly increases statutory overcompliance with regulations as well.
Jay P. Shimshack, Michael B. Ward
core
Through the Eye of the Beholder: Multiple Perspectives on Quality in Women\u27s Health Care [PDF]
Quality is an illusive concept with different meanings to different people. Providers often define quality in terms of patient outcomes, professional standards of practice, predetermined criteria used to measure quality, and even subjective opinion ...
Stichler, Jaynelle F, Weiss, Marianne E.
core +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Levodopa-accelerated frailty: a hypothesis for a cumulative iatrogenic burden in Parkinson’s disease
Levodopa remains the cornerstone of symptomatic treatment in Parkinson’s disease, providing substantial motor benefit and improved quality of life. While epidemiological studies have suggested improved survival in the modern levodopa era compared with ...
Claus Skaaning
doaj +1 more source

