Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis +2 more
wiley +1 more source
A comprehensive image dataset of jute diseases. [PDF]
Islam MM, Sheikh MR.
europepmc +1 more source
The Impact of Geopolitical Risk on Trade Credit
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley +1 more source
Empowering Older Persons through Creative Engagement: A Feasibility Study of 'The House of Evergreen Arts' among Chinese Community Members in Newcastle, England. [PDF]
Evans L +5 more
europepmc +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
The wellbeing framework for consumer experiences in the circular economy of the textile industry. [PDF]
Petreca B +8 more
europepmc +1 more source
ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha +2 more
wiley +1 more source
Aspects of Design Thinking, Material and Usability Engineering in the Design of Suit for Police Officers Operating on Motorcycles-Part I: Design and Safety Aspects. [PDF]
Struszczyk MH +6 more
europepmc +1 more source
Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley +1 more source
Biology-Informed Textile Design: A Mixed-Method Study of Textile Professionals in the UK. [PDF]
Kapsali V, Silva ES, Hall CA.
europepmc +1 more source

