Results 141 to 150 of about 640,057 (371)
Homotopy type of the unitary group of the uniform Roe algebra on $\mathbb{Z}^n$
Tsuyoshi Kato +2 more
openalex +1 more source
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley +1 more source
ABSTRACT This paper examines how mergers and acquisitions (M&As) affect post‐deal sustainability outcomes by introducing the novel construct of ESG divergence, defined as the distance between acquirer and target firms' pre‐deal ESG profiles. While M&As are increasingly used to accelerate sustainability integration, their ESG impact remains ambiguous ...
Ilaria Galavotti, Donatella Depperu
wiley +1 more source
Roe v. Wade and American Fertility [PDF]
We consider the effect of abortion legalization on births in the United States. A simple theoretical model demonstrates that the impact of abortion legalization on the birth rate is ambiguous, because both pregnancy and abortion decisions could be ...
David J. Zimmerman +3 more
core
ABSTRACT Although research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can ...
Ruixin Su, Jianguo Du, Si Li
wiley +1 more source
PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENERAPAN PSAK 71 PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]
On July 26, 2017, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) issued a new financial standard that refers to the International Financial Reporting Standard (IFRS) 9, namely PSAK 71 on Financial ...
Ramadhina, Safira Dwinda
core
ESG Rating Disagreement and the Size of the Investable Universe Under ESG Consensus Rules
ABSTRACT Using ESG scores of listed US companies from Refinitiv, ESG Book, MSCI, Moody's ESG, Bloomberg, and Sustainalytics for the period 2003–2022, we examine the extent of ESG rating disagreement and how it shapes the investable universe under ESG consensus rules.
Christian Lohmann +2 more
wiley +1 more source
Oil from Mullet Roe Byproducts: Effect of Oil Extraction Method on Human Erythrocytes and Platelets [PDF]
Ioannis Tsamesidis +7 more
openalex +1 more source
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez +3 more
wiley +1 more source
Investigating the Relationship between Social Responsibility and the Performance of the Companies Listed in Tehran Stock Exchange [PDF]
The purpose of this study is to examine the relationship between social responsibility and the performance of the companies listed in Tehran Stock Exchange. EVA, MVA, Q-Tobin index, KZ index, ROA and ROE are considered as performance indicators.
Yoones Badavar Nahandi +2 more
doaj

