Results 121 to 130 of about 220,449 (278)
To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?
ABSTRACT This study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship.
Leticia Pérez‐Calero +4 more
wiley +1 more source
Health disparities in chronic liver disease
Abstract The syndemic of hazardous alcohol consumption, opioid use, and obesity has led to important changes in liver disease epidemiology that have exacerbated health disparities. Health disparities occur when plausibly avoidable health differences are experienced by socially disadvantaged populations.
Ani Kardashian +3 more
wiley +1 more source
Form the Turkish tax procedure law to IFRS’s : journey of financial statements
While the independent auditing in publicly-held corporations was made in accordance with Serial X No:11 Communique of the Capital Market Law until 2005 pursuant to CML, then the regulatory authorities (Banking Regulation and Supervision Agency, BRSA - Undersecretariat of Treasury and Energy Market Regulatory Authority, etc.) led by the Capital Market ...
Elitas, Cemal, Erguden, A. Engin
openaire +1 more source
General Principles of Law and tax Procedure as a Source of Protection of the Taxpayer’s Rights
Ewelina Bobrus-Nowińska
semanticscholar +1 more source
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
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 F. Garrido Navia +3 more
wiley +1 more source
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 +3 more
wiley +1 more source
ABSTRACT The crucial role of environmental dynamism (ED) in achieving supply chain responsiveness (SCR) has become a controversial topic in extant literature. However, despite several empirical studies on environmental dynamism and supply chain responsiveness, inconsistent findings and underexplored areas leave supply chain managers less informed about
Alexander Otchere Fianko +3 more
wiley +1 more source
ABSTRACT Tourism is under growing pressure to adopt sustainable practices due to the negative impacts of mass tourism on destinations. Sustainability certification schemes (SCS) have emerged as voluntary governance tools that signal responsible practices and reduce information asymmetry.
Patricia Martínez García de Leaniz +2 more
wiley +1 more source

