Results 261 to 270 of about 198,994 (328)

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan Garrido, Jesus Ancizar, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

Conserved Calcineurin A splice variants regulate both constitutive and experience-dependent behaviors through tissue-specific signaling. [PDF]

PLoS Genet
Rudgalvyte M, Glauser DA.
europepmc   +1 more source

PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERATING (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI pada periode 2010-2014)

, 2015
Putri Ayu Ningtias
openalex   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah, Matthew Abunyewah   +3 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

Bridging Inter‐Organizational Collaboration, Circular Economy Practices, and Firm Performance: The Role of Dynamic Capabilities Within Baltic States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing interest in the circular economy (CE) among various stakeholders, several research gaps continue to challenge researchers and practitioners, specifically among emerging European economies. This study analyzes survey data from 127 manufacturing SMEs in the Baltic states.
Baoying Zhu, Tarlan Ahmadov, Ondřej Kuba, Wolfgang Gerstlberger, Viktor Prokop   +4 more
wiley   +1 more source

The Impact of the Anti-Tax Avoidance Directive Laws in Combating Profit Shifting by Pharmaceutical Multinationals in France

Stephanie Dimpin Odera
openalex   +1 more source

Corporate Social Responsibility and Financial Performance in Europe: The Moderating Effects of Industry, Culture, and Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates the relationship between corporate social responsibility (CSR) and financial performance for European firms, and the moderating roles of industry and country‐specific factors in this relationship. Studying a sample of 2340 companies across 18 countries, we find Environmental, Social and Governance (ESG) scores to ...
Veda Fatmy, Venla Haavisto, Janne Äijö
wiley   +1 more source

Profit shifting from Nigeria to Europe: The impact on human rights. [PDF]

PLOS Glob Public Health
Etter-Phoya R, Murray S, Hall S, Masiya M, O'Hare B.   +4 more
europepmc   +1 more source

Boards of Directors That Transform: A Study on How Specific Architectural Components Drive ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez, Jose Angel Zuñiga‐Vicente, Guus Hendriks, Diana Benito‐Osorio   +3 more
wiley   +1 more source