Results 191 to 200 of about 1,059,341 (298)

Payment integrity in government programs: Takeaways from incorporating the behavioral sciences in US federal evaluations. [PDF]

Proc Natl Acad Sci U S A
Duru M, Hoover H, Kappes HB, Schwegman D, Seim B, Toma M, Turner MC.   +6 more
europepmc   +1 more source

Environmental Sustainability, Health and Social Wellbeing and Agility in Industry 4.0 to Society 5.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri, Mahak Sharma, Devrim Murat Yazan   +2 more
wiley   +1 more source

Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]

PLoS One
Ejder U, Yaşar A.
europepmc   +1 more source

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Explainable artificial intelligence in accounting and financial auditing: a systematic review. [PDF]

Front Artif Intell
Arias-González IP, Serrano-Torres GJ, Dávalos-Mayorga ER, Jiménez-Vargas NP.   +3 more
europepmc   +1 more source

Decoding the Circular Economy Job Market in the EU: A Quantitative and Comparative Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The circular economy (CE) is increasingly promoted as a pathway to sustainable development, yet systematic evidence on the structure of the CE labor market remains limited. Little is known about how CE‐related job opportunities are distributed across countries, which job characteristics dominate this market, and how such patterns compare with ...
Pavlos Fafalios, Theodoros Daglis, Konstantinos P. Tsagarakis   +2 more
wiley   +1 more source

Evidence Drift in Early Childhood Caries Research: A Conceptual Six-Domain Causal-Translation Framework. [PDF]

Children (Basel)
Baghdadi ZD.
europepmc   +1 more source

Unlocking Circular Economy Potentials: Testing the Moderating and Mediating Roles of Cultural Diversity, Technological Innovation, and Digitalization

Business Strategy and the Environment, EarlyView.
ABSTRACT Green finance (GF) has emerged as a key policy instrument for advancing the circular economy (CE), yet its impact varies considerably across OECD countries. Existing research has not sufficiently examined how institutional, technological, and cultural contexts shape this relationship.
Mohammed Ibrahim Gariba, Solomon Gyamfi, Viktor Prokop, Jan Stejskal, Vikas Kumar, Cali Nuur   +5 more
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source