Public investment, distortionary taxes and monetary policy transparency [PDF]
In a two-period model with distortionay tax and public investment, we reexamine the interaction between monetary policy transparency and fiscal bias. We find that the optimal decisions of tax and public investment allow eliminating the effects of fiscal ...
Dai, Meixing, Sidiropoulos, Moïse
core
Intertwining HR Practices and Sustainability: A Cross‐Systematization of the Current Literature
ABSTRACT Nowadays, organizations are experiencing a reorientation of their corporate strategies to pursue the Sustainable Development Goals (SDGs). Here, not only can the concept of sustainability be interpreted in several ways but even each human resource (HR) practice seems to contribute to sustainable business performance differently.
Silvia Barghini +2 more
wiley +1 more source
Head-driven gender assignment in noun-noun compound recognition: Evidence from a determiner priming task in German. [PDF]
Lorenz A, Beyersmann E.
europepmc +1 more source
When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
From assistance to accountability: a systematic scoping review of LLMs in responsible scholarly review, research integrity, and scientometrics. [PDF]
Mohammadkhani F, Danesh F.
europepmc +1 more source
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo +3 more
wiley +1 more source
Beyond transparency: why Traditional Chinese Medicine (TCM) need explainable artificial intelligence (XAI). [PDF]
Zheng W, Tong Y, Huang J, Zhu L, Chai J.
europepmc +1 more source
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini +2 more
wiley +1 more source
From existence checking to semantic auditing: citation verifiability in the age of AI. [PDF]
Ansorge L.
europepmc +1 more source
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source

