Results 181 to 190 of about 12,428 (262)

Research on the business performance evaluation method for small and medium-sized enterprises in cross-border e-commerce based on artificial bee colony optimized LSTM model. [PDF]

Sci Rep
Liao R, Chai Y.
europepmc   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

The mechanism and impact of digital transformation on supply chain resilience in the manufacturing industry. [PDF]

Sci Rep
Li J, Song H, Ma Y.
europepmc   +1 more source

Budget optimization. Return On Assets (Retorno sobre los activos) ROA . Asset Management Budget Process

, 2013
[ES] El desarrollo actual de los modelos de organización y su gestión, cada vez incide más en la necesidad de conseguir una perspectiva global de la misma por parte de los máximos responsables de la gestión de activos físicos. Es pues recomendable establecer unos indicadores técnico-financieros organizados, normalizados y programados en torno al ...
openaire   +1 more source

From Centrality to Sustainability: How Connected Boards Shape Waste Management Outcomes

Business Strategy and the Environment, EarlyView.
ABSTRACT The escalating climate crisis has elevated waste management from an operational concern to a critical issue of corporate governance. However, the role of board connectedness in shaping firms' waste practices remains largely unexplored. Drawing on resource dependency and social capital theories, this study examines how board network centrality ...
Irfan Haider Shakri, Anh Tuan Nguyen, FNU Pratima   +2 more
wiley   +1 more source

Machine learning detection of manipulative environmental disclosures in corporate reports. [PDF]

Sci Rep
Li Y, Li J, Zheng Y, Zheng G, Wu C.
europepmc   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]

Entropy (Basel)
de Leon JJ, Medda F.
europepmc   +1 more source

Shaping the Protein Transition From the Niche: Firm‐Level Dynamics in Europe's Plant‐Based Alternative Protein Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector, most notably intensive livestock production, stands as a major driver of climate change, prompting a shift towards plant‐based alternative protein production and consumption. Such protein transition is widely recognised as central to the development of an environmentally sustainable food economy.
Francesca Monticone, Antonella Samoggia
wiley   +1 more source

Modeling and forecasting Saudi banking stability using ARIMA and exponential smoothing technique. [PDF]

Front Artif Intell
Alnajjar A, Assous HF, Al-Najjar H.
europepmc   +1 more source