Results 181 to 190 of about 24,776 (265)

Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?

open access: yesAbacus, EarlyView.
This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

<i>Terminalia chebula</i> Retz. As a resistance-modifying botanical drug against priority pathogens: a systematic review. [PDF]

open access: yesFront Pharmacol
Zaman K   +11 more
europepmc   +1 more source

CEO Tenure, CEO Gender Diversity, and the Quality of Carbon Reporting: Empirical Evidence From New Zealand

open access: yesAccounting &Finance, EarlyView.
ABSTRACT The study examines whether and how Chief Executive Officer (CEO) tenure and gender diversity influence the quality of carbon reporting (QCR), an increasingly significant dimension of non‐financial reporting in the era of climate change risk.
Muhammad Nurul Houqe   +2 more
wiley   +1 more source

Temperature interacts with jack pine host defences to influence the growth of mountain pine beetle‐associated fungi

open access: yesAgricultural and Forest Entomology, EarlyView.
Optimal growing temperatures varied with mountain pine beetle‐associated fungal species. There was only a marginal impact of temperature on the response of fungi to defensive monoterpenes of novel host pine. Interspecific facilitation occurred for Leptiographuim longiclavatum when grown in Ophiostoma montium‐induced treatments at optimal temperatures ...
Adrienne C. Bailey   +4 more
wiley   +1 more source

The tau biomarker cascade is condensed in Down syndrome compared with sporadic Alzheimer's disease. [PDF]

open access: yesBrain
Zammit MD   +34 more
europepmc   +1 more source

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