Results 101 to 110 of about 7,927 (213)

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Invisible Kitchens, Visible Values: Understanding Consumer Trust and Boundary Formation in Digital Food Experiences

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This research investigates how consumers establish trust in ghost kitchens, a rapidly growing digital service format that eliminates physical interaction and redefines the boundaries of food consumption. Despite their growing popularity, ghost kitchens present a paradox of trust, as the absence of physical premises and direct interaction ...
Trang Huong Pham   +4 more
wiley   +1 more source

Measuring the Burden of Choice: Development and Validation of a Choice Overload Scale

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT Excessive choice imposes substantial cognitive demands on consumers, impair decision‐making, and generate negative consumer responses—a phenomenon widely known as the choice overload effect. Despite its conceptual prominence in consumer research and its enduring relevance in today's consumer markets, existing approaches to measuring choice ...
Jennifer Musial
wiley   +1 more source

From Confusion to Clarity: A Multi‐Stage Process Framework for Understanding Consumer Confusion

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This paper reconceptualizes consumer confusion as a multi‐stage temporal process rather than a static outcome, addressing theoretical fragmentation in existing antecedent‐consequence models. By integrating cognitive appraisal, contextual amplification, and adaptive coping within a unified framework, we explain how confusion unfolds rather than
Fatih Celik, Erdogan Koc
wiley   +1 more source

Sustainable Development, Environmental Certification and the Financial Performance of the Road Passenger Transportation Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio   +1 more
wiley   +1 more source

Mapping the Intellectual and Industrial Evolution of Corporate Social Responsibility: A Cross‐Sector Scientometric Analysis Using Main Path and Cluster Methods

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate social responsibility (CSR) has undergone continuous expansion across industries, yet its intellectual evolution and cross‐sectoral linkages remain insufficiently understood. This study provides a comprehensive, data‐driven assessment of CSR's developmental trajectories by analyzing 3314 Web of Science articles using key‐route main ...
Wei‐Hao Su   +2 more
wiley   +1 more source

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang   +3 more
wiley   +1 more source

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