Results 181 to 190 of about 370,509 (284)

Variations in centre of pressure and balance performance induced by footwear drop in healthy adults. [PDF]

Int Orthop
Fragua-Blanca R, Tovaruela-Carrión N, Tena-León MJ, Escamilla-Martínez E.   +3 more
europepmc   +1 more source

The Black‐Box of ESG Scores From Rating Agencies: Do They Genuinely Reflect Sustainability Practices, or Are They Disproportionately Shaped by Financial Performance?

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the environmental, social and governance (ESG) scoring methodologies used by Bloomberg and S&P Global through the lens of Data Envelopment Analysis (DEA). It addresses a notable gap in the literature by identifying the underlying factors that shape ESG scores and providing practical insights for companies seeking to ...
Philipe Balan, Jorge Antunes, Peter Wanke, Yong Tan, Ali Meftah Gerged   +4 more
wiley   +1 more source

Black-Box Simulations of Anharmonic Vibrational Chiroptical Spectra: Problems with Property Third Derivatives and the Solvent. [PDF]

J Chem Theory Comput
Yang Q, Andrushchenko V, Hudecová J, Kapitán J, Bloino J, Bowker I, Bouř P.   +6 more
europepmc   +1 more source

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal, Assil Guizani, Khaled Ghozzi, Khaled Hussainey   +3 more
wiley   +1 more source

Phytochemical profiling of Rosmarinus officinalis aerial parts and exploring its in vitro wound healing activity and network pharmacology. [PDF]

Sci Rep
Aly SH, Mohamed AA, Ehab M, AbdElaziz AM, Ehab N, Salem E, Amgad M, Gaber OM, Amer H, Kotb SS.   +9 more
europepmc   +1 more source

The Impact of Geopolitical Risk on Trade Credit

International Journal of Finance &Economics, EarlyView.
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley   +1 more source

Therapeutic Immunomodulation in Cardiovascular Disease: Anti-inflammatory Strategies and Landmark Trials. [PDF]

Cureus
Awais M, Baroudi M, Mankani MH, Ali A, Khokhar ME, Shaukat N, Haider SU, Zafar AA, Marquez Roa LA.   +8 more
europepmc   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Deciphering the Genetic Association Between the FODMAP Diet and Recurring Oral Aphthae-The Mediating Role of Ferroptosis. [PDF]

Food Sci Nutr
Jia B, Wu X, Wang Q, Ren J, Li G, Zheng X, Yang S.   +6 more
europepmc   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source