Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
Implementing innovative financing mechanisms in global health - perspectives of stakeholders from global health organisations: a qualitative study. [PDF]
Ching SW, Wamsiedel M, Zhao J.
europepmc +1 more source
Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley +1 more source
Domestic resources for surgical care financing: a descriptive analysis of global health expenditure trends and illustrative case studies on fiscal mechanisms in LMICs. [PDF]
Reddy R +8 more
europepmc +1 more source
ESG Performance and Corporate Bankruptcy Risk: A Pan‐European Analysis
ABSTRACT This study analyzes how Environmental, Social, and Governance (ESG) performance affects bankruptcy risk, using data from publicly listed firms across 17 European countries over a 21‐year period. We find that higher ESG scores are significantly associated with lower bankruptcy risk, as proxied by Z‐score.
Athanasios P. Fassas
wiley +1 more source
Wealth Composition, Distribution, and Transmission: The Graduate Center Wealth Project Data Warehouse. [PDF]
Longmuir M +12 more
europepmc +1 more source
ABSTRACT Objective Neurodevelopmental conditions frequently co‐occur with eating disorders (EDs). This study aimed to investigate the occurrence of attention‐deficit/hyperactivity disorder (ADHD), autism spectrum disorder (ASD), tic disorder (TD), and obsessive‐compulsive disorder (OCD) in individuals with EDs and their full and half siblings.
Emma Saure +5 more
wiley +1 more source
Assessing the investment risk: An empirical analysis of Altman's Z-score model. [PDF]
Ahmed KA, Fatima A, Sohail F, Jamal K.
europepmc +1 more source
Nested Carbon Governance in Southeast Asia: Towards Just Nature‐Based Solutions?
ABSTRACT Nature‐based solutions (NbS) have gained prominence as an integrated approach to addressing climate change and biodiversity loss while supporting sustainable development. Yet, their implementation across Southeast Asia remains fragmented and often contested.
Helena Varkkey +2 more
wiley +1 more source

