Results 201 to 210 of about 322,330 (267)

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal   +3 more
wiley   +1 more source

Exploring socio environmental benefits of floodwater utilization in a changing climate world. [PDF]

open access: yesiScience
Ndayiragije JM   +7 more
europepmc   +1 more source

Transforming Agricultural Water Management Through the Water–Energy–Food Nexus: Trends, Opportunities, Barriers and Solutions

open access: yesIrrigation and Drainage, EarlyView.
ABSTRACT Agricultural water management (AWM) is increasingly transitioning towards transformative thinking, where interconnected sectors, including water, energy and food, are managed holistically. Trends point towards cross‐sectoral and harmonised strategies to optimise water use efficiency and productivity, integrate renewable energy, promote ...
Luxon Nhamo   +5 more
wiley   +1 more source

A Comparative Study on the Irrigation Suitability of Kerala's Rivers Using Fuzzy AHP and Conventional Methods

open access: yesIrrigation and Drainage, EarlyView.
ABSTRACT Food security in Kerala depends on effective irrigation, but poor‐quality irrigation water poses threats such as salinity, sodicity and reduced soil productivity. Although past assessments have been localised, this study presents the first comprehensive, statewide evaluation of irrigation water suitability across 44 major rivers in Kerala.
Raji Karuna   +2 more
wiley   +1 more source

Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis

open access: yesInternational Studies of Economics, EarlyView.
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

CSR disclosure and investment efficiency in MENA countries: The moderating role of CSR committee

open access: yesStrategic Change, EarlyView.
ABSTRACT Corporate social responsibility disclosure (CSRD) is often recognized as a transparency mechanism that allows companies to communicate their commitment to CSR. However, CSRD may also exacerbate agency conflicts. This study addresses these two contrasting perspectives by investigating the impact of CSRD on investment efficiency and exploring ...
Mohamed Malek Belhoula   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy