Results 171 to 180 of about 2,189,319 (256)

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen   +5 more
wiley   +1 more source

Are Vegetarian and Vegan Diets Associated With Eating Disorder Symptoms? A Systematic Review and Meta‐Analysis

open access: yesInternational Journal of Eating Disorders, EarlyView.
ABSTRACT Objective To synthesize the evidence on the associations between vegetarian and vegan diets (VVDs) and eating disorder (ED) symptoms compared with omnivorous diets across the lifespan. Method Following the preferred reporting items for systematic reviews and meta‐analyses (PRISMA) 2020 Guidelines, we searched PubMed, Scopus, Cochrane Library ...
Valentina Díaz‐Goñi   +8 more
wiley   +1 more source

Tobacco Exposure and Risk of Developing Fuchs Endothelial Corneal Dystrophy in the Women's Health Initiative Studies. [PDF]

open access: yesOphthalmol Sci
Rees S   +8 more
europepmc   +1 more source

Psilocybin as a Transdiagnostic Treatment for Eating Disorders and Comorbid Psychopathology: Implications for Clinical Nosology and Research Directions

open access: yesInternational Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Eating disorders (EDs) are characterized by high rates of psychiatric comorbidity and suboptimal treatment outcomes. There remain critical gaps in research, including the exploration of effective transdiagnostic interventions. This forum article examines the potential of psilocybin treatment (PT) as a transdiagnostic intervention for
Elena Koning   +2 more
wiley   +1 more source

Elevated Plasma GDF-15 Levels Are Associated with Aging, Multimorbidity, and Tobacco Exposure in People with HIV. [PDF]

open access: yesInfect Dis Ther
López López A   +15 more
europepmc   +1 more source

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