ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
Reliability and validity of the Turkish EQ-5D-5L in adults living with HIV. [PDF]
Balık R, Ceran N.
europepmc +1 more source
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Nutritional Composition, Amino Acid, Fatty Acid Profiles and Total Polyphenols of Sweet Apricot Kernels. [PDF]
Smanalieva J +5 more
europepmc +1 more source
ABSTRACT This study investigates the impact of digital finance and financial inclusion on carbon emissions within a multi‐country panel framework, contributing to the emerging Finance 5.0 literature that links digital transformation with environmental sustainability.
Utku Altunöz
wiley +1 more source
Psychometric properties, Rasch analysis, and measurement invariance of the Turkish Brief Self-Control Scale in early adolescents: exploring the mediating role of responsibility in the self-control and patience association. [PDF]
Gökalp A, Üztemur S, Köse TÇ.
europepmc +1 more source
Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research
ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran +3 more
wiley +1 more source
Psychometric validation of the Turkish version of the short nutrition literacy scale and its association with intuitive eating and body appreciation in young adults. [PDF]
Makan E, Yilmaz S, Gunal AM.
europepmc +1 more source
Out of Sight, Out of Mind: Digitalization's Double Role in Driving Sustainable Transition
ABSTRACT This paper investigates the role of digitalization in overcoming organizational barriers to sustainability. Drawing on the attention‐based view (ABV) theory, the study examines how digitalization, as a contextual condition, shapes the allocation of managerial attention, influences the perception of sustainability barriers, and ultimately ...
Zahra Ahmadi‐Gh +1 more
wiley +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
Gündüz M.
europepmc +1 more source

