Results 231 to 240 of about 6,395 (309)

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal   +3 more
wiley   +1 more source

Phosphine-mediated hydrogen bond and phosphorescence energy transfer for tunable chiroptical afterglow in stacked polymers. [PDF]

open access: yesNat Commun
Gao Z   +15 more
europepmc   +1 more source

Diversifying Environmental, Social and Governance Portfolios: Evidence From China

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study extends traditional portfolio optimization methods by incorporating Environmental, Social and Governance (ESG) performance measures into diversification strategies, specifically focusing on data from the Chinese stock market. By integrating ESG scores and their constituent components (E, S and G), the study examines portfolio ...
Danyang Li   +3 more
wiley   +1 more source

Closing the Loop in Precision Oncology: A Digital Twin‐Driven Paradigm for Dynamic Decision‐Making

open access: yesiMetaMed, EarlyView.
This review introduces the Closed‐Loop Intelligent Oncology System (CIOS), a five‐layer framework integrating digital twins and AI to enable adaptive, data‐driven cancer treatment. By synthesizing advances in multimodal perception, mechanistic simulation, and safe reinforcement learning, CIOS charts a roadmap toward dynamic, personalized oncology ...
Junye Zhu   +3 more
wiley   +1 more source

Tin‐based perovskite light‐emitting diodes: Progress and perspective

open access: yesInfoScience, EarlyView.
This review assesses tin‐based perovskite light‐emitting diodes (PeLEDs), focusing on the limitations of Sn2+ oxidation–induced defects and uncontrolled crystallization. By evaluating advanced device engineering and structural innovations, this article highlights their viability in narrowband pure‐red displays and near‐infrared optical communication ...
Wenhao Bai   +7 more
wiley   +1 more source

Charge transport manipulation of lead‐free perovskite A3Sb2X9 single crystal for stable and sensitive x‐ray detection

open access: yesInfoMat, EarlyView.
Low‐dimensional perovskites can effectively improve device stability and reduce leakage current, showing broad application prospects in the field of high‐energy radiation detection. In this work, high‐quality and large‐size lead‐free A3Sb2X9 single crystals were grown via a solution method, and the modulation mechanism of charge transport was ...
Jiacheng Pi   +11 more
wiley   +1 more source

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