Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Preliminary Exploration of Fluvastatin Inhibiting Proliferation, Migration and Invasion of Lung Cancer Cells and Reversing Paclitaxel Resistance: Mechanism Exploration Based on Multi-Omics Analysis. [PDF]
Drug Des Devel TherXu H, Du Z, Shui J, Li X, Tang J, Li G.
europepmc +1 more source
Self-control Preferences and Taxation: A Quantitative Analysis in a Life Cycle Model [PDF]
This paper examines the impact of various .fiscal policies, namely, taxes on consumption, lab and capital when agents have self-control preferences. Agents trade in a stochastic overlapping generations economy while facing borrowing constraints.
Athanasios C. Thanopoulos +1 more
core
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Adult T-cell leukemia/lymphoma: molecular pathogenesis, emerging therapies, and future directions. [PDF]
Front OncolSamaha Y, Hugo H, Asrani R.
europepmc +1 more source
The Impact of Audit Risk, Materiality and Severity of Ethical Decision Making: An Analysis of the Perceptions of Tax Agents in Australia [PDF]
This paper focuses on the role of the tax agent as a preparer of tax returns and provider of professional tax advice under a system based on self-assessment principles. In particular it recognises the competing pressures under which tax agents attempt to
Malcolm Smith +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
BCL-2 family dysregulation in HTLV-1 and BLV pathogenesis and its implications for leukemogenesis and therapy. [PDF]
Mol Biol RepAkbarin MM +8 more
europepmc +1 more source
Feasible Implementation of Taxation Methods [PDF]
This paper studies the problem of implementation of taxation methods in one-commodity environments in which the taxable incomes of the (at least two) agents are fixed and not known to the planner.
Nir Dagan, Oscar Volij, Roberto Serrano
core