Results 141 to 150 of about 640,057 (371)

Homotopy type of the unitary group of the uniform Roe algebra on $\mathbb{Z}^n$

open access: green, 2021
Tsuyoshi Kato   +2 more
openalex   +1 more source

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

ESG Divergence and Ownership Imbalance: Rethinking Sustainability Value Creation in Mergers and Acquisitions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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]

open access: yes
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  

Promoting Sustainability in Healthcare: Unraveling the Mechanism of Diversity's Impact in the Pharmaceutical Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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]

open access: yes
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

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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]

open access: gold, 2023
Ioannis Tsamesidis   +7 more
openalex   +1 more source

Boards of Directors That Transform: A Study on How Specific Architectural Components Drive ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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]

open access: yesمدیریت بهره وری, 2014
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  

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