Impact of Emission Reduction Targets on Corporate Greenwashing: International Empirical Evidence
ABSTRACT This study investigates the influence of emission reduction target characteristics on corporate greenwashing propensity. Through the analysis of 4938 international observations via probit regression, we examine four key dimensions: science‐based validation, target compliance, timeframe, and organizational coverage.
Antonio J. Mateo‐Márquez +2 more
wiley +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
Gündüz M.
europepmc +1 more source
Talk or Walk: Evidence on the Impact of Green Reporting on Corporate Green Growth
ABSTRACT This study presents novel insights on modeling whether green reporting is merely talk or effectively drives corporate green growth, which is an essential factor for sustainable development and addressing environmental and climate‐related challenges.
Shengying Shi, Hamdan Al‐Jaifi
wiley +1 more source
"Oh, You've Come to Visit the Yard?": Phenotypic Capital, Intragroup Marginalization, and the Gated Sanctuary in Black LGBTQ+ Communities. [PDF]
Watts KJ +6 more
europepmc +1 more source
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley +1 more source
Economic evaluation of evidence-based strategies to reduce unhealthy alcohol use: a resource allocation guide. [PDF]
Hendrie D, Miller TR.
europepmc +1 more source
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
Changes in price, income and e-cigarette affordability for young people in the USA from 2015 to 2021. [PDF]
Diaz MC +4 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
Advancing workplace mental health equity in post-apartheid South Africa: an intersectional mixed-methods study. [PDF]
Shekhar A, Saurombe MD.
europepmc +1 more source

