Results 211 to 220 of about 3,444,041 (303)

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

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti   +2 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

Caps Off to Abstinence: Unraveling Synthetic Cannabinoid Contamination in Hair Analysis With Headgear Evidence?

open access: yesDrug Testing and Analysis, EarlyView.
Scalp hair from a subject claiming 2‐year abstinence tested positive for MDMB‐4en‐PINACA and other synthetic cannabinoids. Analysis of the worn baseball cap revealed an identical drug profile, demonstrating external contamination – rather than active use – as the likely source and highlighting a critical pitfall in hair‐based abstinence testing ...
Annette Zschiesche   +5 more
wiley   +1 more source

Health Hazards of E-Cigarettes and Heated Tobacco Products: a Comprehensive Analysis of Hazardous Substances and Regulatory Gaps. [PDF]

open access: yesNicotine Tob Res
El Bouz M   +11 more
europepmc   +1 more source

Proportion, Five‐Year Survival Rate of Laryngeal Cancer and Its Associated Factors Among Head and Neck Cancer Patients in Tanzania

open access: yesEye &ENT Research, EarlyView.
ABSTRACT Background Laryngeal cancer carries a significant global burden, with substantial morbidity and mortality, and is increasing globally, with 95%–98% being squamous cell carcinoma. Males are more affected than females, with peak cases occurring between 60 and 80 years of age.
Amenye Adili   +9 more
wiley   +1 more source

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