Corporate Decarbonization via Technology and Management
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies. [PDF]
Sastroredjo PE +2 more
europepmc +1 more source
Corporate tax savings when hiring a Big 4 auditor: Empirical evidence for Belgium
In this paper we show that hiring a Big 4 auditor results in substantial corporate income tax savings, compared to hiring a non-Big 4 auditor. Our results are obtained from an empirical model that controls for other factors that may affect companies ...
Crabbé, Karen +2 more
core
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
SafeCodeRL: Security-Constrained Multi-Agent Reinforcement Learning for Trustworthy LLM-Generated IoT/CPS Software. [PDF]
Wang Z, Chen J, Wei Z, Lin L, Tong G.
europepmc +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Na H +5 more
europepmc +1 more source
Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Narsa NPDRH +2 more
europepmc +1 more source
" ... analyzes the rules and regulations governing auditor independence for auditors and issuers.
Whisenant, Lori., Whisenant, Scott.
core
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source

