Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management
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]
Gao Z +15 more
europepmc +1 more source
Diversifying Environmental, Social and Governance Portfolios: Evidence From China
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
Genome-wide systematic characterization of <i>bZIP</i> transcription factors and their expression profiles during stem in tumorous stem mustard. [PDF]
Deng Y +9 more
europepmc +1 more source
Closing the Loop in Precision Oncology: A Digital Twin‐Driven Paradigm for Dynamic Decision‐Making
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
Regulating Corporate Control in Health Care - Oregon's Attempt to Revive the CPOM Doctrine. [PDF]
Zhu JM, Rooke-Ley H.
europepmc +1 more source
Tin‐based perovskite light‐emitting diodes: Progress and perspective
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
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
The relationship between college students' AI technology dependence and learning burnout: a chain mediation analysis of technology acceptance and AI self-efficacy. [PDF]
Gu C, He B, Zhang X.
europepmc +1 more source

