Supply Chain Network, ESG Scores and Financial Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]
PLoS OneEjder U, Yaşar A.
europepmc +1 more source
Other title: Comparing Health Care Provider Tax Revenues to Increased Provider Reimbursement Rates
, 2018 "Sept. 2018." "A Report to the Legislative Post Audit Committee"--Cover."Through a mix of state and federal funds, Medicaid pays for health care services incurred by low income individuals.
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Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Implementation of evidence-based alcohol policies to reduce alcohol-related harm and liver disease to advance public health in Europe. [PDF]
Lancet Reg Health EurPose E +14 more
europepmc +1 more source
Tax compliance under tax regime changes [PDF]
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
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Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Uniting for the prevention and treatment of obesity: a call for coordinated, multisectoral action on a complex public health challenge. [PDF]
Arch Med SciKoczkodaj P +9 more
europepmc +1 more source
Audit quality, public ownership and firms' discretionary accruals management. [PDF]
Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann +2 more
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Digital Technology's Role in Circular Waste Management: A Systematic Review
Business Strategy and the Environment, EarlyView.ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley +1 more source