{"title":"Power Lines: The Human Costs of American Energy in Transition By SanyaCarley and DavidKonisky, Chicago, IL : University of Chicago Press, 2025. 336 pp. $29.99 (paperback). ISBN : 978‐0‐22‐682562‐5","authors":"Jenna Carrig","doi":"10.1111/rego.70224","DOIUrl":"https://doi.org/10.1111/rego.70224","url":null,"abstract":"","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"28 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149292811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-10-29DOI: 10.1177/10422587261496321
Jeffrey M. Pollack, J. Jeffrey Gish, Timothy L. Michaelis, Jeni L. Burnette, David J. Scheaf, Jon C. Carr, Nicholas A. Smith
As online panel data (OPD) become more widely used across the behavioral sciences, editors, reviewers, and researchers in entrepreneurship are asking whether it has a legitimate place in our field. We believe the answer is yes—provided three conditions are met. First, the online panel’s participants and definition of entrepreneur must match the research question. Second, studies must incorporate best practices for sample verification. Third, generalizability must be explicitly addressed as part of the study (or set of studies). If researchers do these things, OPD can meaningfully advance both theory and practice in entrepreneurship research. That said, real questions remain. What kinds of studies are suitable for OPD? Who are these respondents, and are they who they say they are? Are they human, and are they entrepreneurs as commonly defined in the literature? Our recommendations and checklist aim to enable entrepreneurship researchers to answer these questions and make informed choices when collecting data and publishing results using OPD.
{"title":"The Future of Entrepreneurship Research Includes Online Panel Data—If Used Correctly","authors":"Jeffrey M. Pollack, J. Jeffrey Gish, Timothy L. Michaelis, Jeni L. Burnette, David J. Scheaf, Jon C. Carr, Nicholas A. Smith","doi":"10.1177/10422587261496321","DOIUrl":"https://doi.org/10.1177/10422587261496321","url":null,"abstract":"As online panel data (OPD) become more widely used across the behavioral sciences, editors, reviewers, and researchers in entrepreneurship are asking whether it has a legitimate place in our field. We believe the answer is yes—provided three conditions are met. First, the online panel’s participants and definition of entrepreneur must match the research question. Second, studies must incorporate best practices for sample verification. Third, generalizability must be explicitly addressed as part of the study (or set of studies). If researchers do these things, OPD can meaningfully advance both theory and practice in entrepreneurship research. That said, real questions remain. What kinds of studies are suitable for OPD? Who are these respondents, and are they who they say they are? Are they human, and are they entrepreneurs as commonly defined in the literature? Our recommendations and checklist aim to enable entrepreneurship researchers to answer these questions and make informed choices when collecting data and publishing results using OPD.","PeriodicalId":48443,"journal":{"name":"Entrepreneurship Theory and Practice","volume":"16 1","pages":""},"PeriodicalIF":10.5,"publicationDate":"2026-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149281353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tan Dat Nguyen, Ngoc Quang Nguyen, Thi Phuong Dung Nguyen, Qian Long Kweh
Environmental, social, and governance disclosure (ESGD) increasingly forms part of firms' communication with external capital providers. However, its association with financial performance remains unclear, especially in emerging markets where reporting formats, assurance practices, and enforcement mechanisms remain uneven. Using annual reports of 201 listed manufacturing firms in Vietnam over 2016–2024, this study constructs a dictionary‐based measure of ESG disclosure intensity, expressed as dictionary‐matched ESG occurrences per 1000 n ‐grams, and examines its association with return on assets (ROA), return on equity (ROE), and Tobin's Q . The central finding is a negative association between ESG disclosure intensity and ROE. This is the only association that retains the same direction across the baseline two‐way fixed‐effects and supplementary dynamic system GMM specifications. The baseline models also show a weakly positive association with ROA and a positive association with Tobin's Q , but neither positive association is corroborated by the dynamic specifications. The results therefore show that the financial associations of ESG disclosure intensity depend on the performance outcome examined and on model specification. For corporate sustainability strategy, the findings suggest that higher ESG disclosure intensity should not be interpreted as uniformly associated with stronger financial performance. Rather, the financial relevance of sustainability reporting depends on the outcome against which it is assessed. The negative ROE association, which runs against the prediction of the monitoring argument, raises a specific theoretical puzzle concerning the relationship between disclosure, shareholders' capital, financing, and the timing of returns.
环境、社会和治理信息披露（ESGD）日益成为企业与外部资本提供者沟通的一部分。然而，其与财务绩效的关系尚不清楚，特别是在报告格式、鉴证实践和执行机制仍不均衡的新兴市场。利用2016-2024年越南201家上市制造企业的年报，本研究构建了一个基于字典的ESG披露强度度量，表示为每1000 n -克字典匹配的ESG出现次数，并检验了其与资产回报率（ROA）、股本回报率（ROE）和托宾Q的关系。核心发现是ESG披露强度与ROE之间的负相关。这是唯一在基线双向固定效应和补充动态系统GMM规范中保持相同方向的关联。基线模型也显示出与ROA和Tobin’s Q的弱正相关，但这两种正相关都没有得到动态规范的证实。因此，结果表明，ESG披露强度的财务关联取决于所检查的绩效结果和模型规格。对于企业可持续发展战略，研究结果表明，较高的ESG披露强度不应被解释为与较强的财务绩效一致相关。相反，可持续发展报告的财务相关性取决于对其进行评估的结果。负的ROE关联与监控论点的预测背道而驰，它提出了一个具体的理论难题，即披露、股东资本、融资和回报时机之间的关系。
{"title":"ESG Disclosure Intensity and Financial Performance: Text‐Mined Evidence from Vietnam's Manufacturing Sector","authors":"Tan Dat Nguyen, Ngoc Quang Nguyen, Thi Phuong Dung Nguyen, Qian Long Kweh","doi":"10.1002/bse.71783","DOIUrl":"https://doi.org/10.1002/bse.71783","url":null,"abstract":"Environmental, social, and governance disclosure (ESGD) increasingly forms part of firms' communication with external capital providers. However, its association with financial performance remains unclear, especially in emerging markets where reporting formats, assurance practices, and enforcement mechanisms remain uneven. Using annual reports of 201 listed manufacturing firms in Vietnam over 2016–2024, this study constructs a dictionary‐based measure of ESG disclosure intensity, expressed as dictionary‐matched ESG occurrences per 1000 <jats:italic>n</jats:italic> ‐grams, and examines its association with return on assets (ROA), return on equity (ROE), and Tobin's <jats:italic>Q</jats:italic> . The central finding is a negative association between ESG disclosure intensity and ROE. This is the only association that retains the same direction across the baseline two‐way fixed‐effects and supplementary dynamic system GMM specifications. The baseline models also show a weakly positive association with ROA and a positive association with Tobin's <jats:italic>Q</jats:italic> , but neither positive association is corroborated by the dynamic specifications. The results therefore show that the financial associations of ESG disclosure intensity depend on the performance outcome examined and on model specification. For corporate sustainability strategy, the findings suggest that higher ESG disclosure intensity should not be interpreted as uniformly associated with stronger financial performance. Rather, the financial relevance of sustainability reporting depends on the outcome against which it is assessed. The negative ROE association, which runs against the prediction of the monitoring argument, raises a specific theoretical puzzle concerning the relationship between disclosure, shareholders' capital, financing, and the timing of returns.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"18 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149292589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-10-29DOI: 10.1177/10944281261488778
Philippe Goldammer,Yannik A. Escher,Peter Lucas Stöckli,Hubert Annen,Anna Luca Heimann
{"title":"Detecting Careless Responding: A Comparison of Norm Group-Based Mahalanobis Distance and Norm Group-Based Person-Total Correlation with Their Sample-Based Counterparts","authors":"Philippe Goldammer,Yannik A. Escher,Peter Lucas Stöckli,Hubert Annen,Anna Luca Heimann","doi":"10.1177/10944281261488778","DOIUrl":"https://doi.org/10.1177/10944281261488778","url":null,"abstract":"","PeriodicalId":19689,"journal":{"name":"Organizational Research Methods","volume":"43 1","pages":""},"PeriodicalIF":9.5,"publicationDate":"2026-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149281829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Andrzej Szymkowiak, Marta Szaban, Urszula Garczarek‐Ba̧k
The cosmetics industry faces increasing pressure to integrate upcycled agro‐food by‐products, yet consumer adoption remains constrained by contamination concerns that are strongest for products applied directly to the body. Linear attitudinal models offer limited insight into how meaning is constructed around novel “waste‐derived” claims. This study therefore examines how consumers interpret, evaluate, and negotiate trust in cosmetic formulations containing upcycled ingredients. Thirty‐one in‐depth interviews with UK consumers were analyzed through reflexive thematic analysis, combined with close attention to the language participants used, and structured by the FRASE elicitation framework (familiarity, reflection, articulation, sentiment, engagement). The findings show that evaluation unfolds in stages rather than as a single attitudinal judgment: Most participants initially misunderstood the category, typically assuming that upcycled cosmetics are made from recovered used products, and this misreading—rather than weak environmental motivation—constituted the first barrier to acceptance. Trust was then negotiated on two fronts: whether the product is safe and effective, and whether the claim itself is credible and independently verifiable. Acceptance thresholds varied by application zone: A majority of participants demanded stronger evidence for facial products than for body products—a pattern termed contextual gatekeeping—although a substantial minority applied uniform standards across zones. These insights are integrated into the sense–trust–adopt (STA) framework, advanced as a provisional interpretive framework rather than a tested model of behavior. Implications are developed for communication strategy, certification design, market‐entry sequencing, and policy support for circular business models aligned with SDG 12. The contribution lies in locating the barrier to circular adoption in comprehension and trust negotiation rather than in environmental attitudes alone.
{"title":"Transitioning to Circular Beauty: the Sense–Trust–Adopt (STA) Framework for Scaling Upcycled Ingredient Integration in Sustainable Cosmetics","authors":"Andrzej Szymkowiak, Marta Szaban, Urszula Garczarek‐Ba̧k","doi":"10.1002/bse.71690","DOIUrl":"https://doi.org/10.1002/bse.71690","url":null,"abstract":"The cosmetics industry faces increasing pressure to integrate upcycled agro‐food by‐products, yet consumer adoption remains constrained by contamination concerns that are strongest for products applied directly to the body. Linear attitudinal models offer limited insight into how meaning is constructed around novel “waste‐derived” claims. This study therefore examines how consumers interpret, evaluate, and negotiate trust in cosmetic formulations containing upcycled ingredients. Thirty‐one in‐depth interviews with UK consumers were analyzed through reflexive thematic analysis, combined with close attention to the language participants used, and structured by the FRASE elicitation framework (familiarity, reflection, articulation, sentiment, engagement). The findings show that evaluation unfolds in stages rather than as a single attitudinal judgment: Most participants initially misunderstood the category, typically assuming that upcycled cosmetics are made from recovered used products, and this misreading—rather than weak environmental motivation—constituted the first barrier to acceptance. Trust was then negotiated on two fronts: whether the product is safe and effective, and whether the claim itself is credible and independently verifiable. Acceptance thresholds varied by application zone: A majority of participants demanded stronger evidence for facial products than for body products—a pattern termed contextual gatekeeping—although a substantial minority applied uniform standards across zones. These insights are integrated into the sense–trust–adopt (STA) framework, advanced as a provisional interpretive framework rather than a tested model of behavior. Implications are developed for communication strategy, certification design, market‐entry sequencing, and policy support for circular business models aligned with SDG 12. The contribution lies in locating the barrier to circular adoption in comprehension and trust negotiation rather than in environmental attitudes alone.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"83 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149292560","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-10-29DOI: 10.1080/14616688.2026.2752395
Fangfang Liu,Honggang Xu
Tourism is increasingly intersecting with traditional handicraft, with attention shifting from finished craft objects as tourism souvenirs to tourists’ experience of observing and at times participating in the craft-making process itself. Existing studies have largely approached this encounter through the lens of commercialisation and external impacts, paying insufficient attention to how material temporality and uncertainty fundamentally reorganise traditional handicraft tourism from within. Drawing on long-term ethnographic fieldwork in Jingdezhen, a historically significant centre of ceramic production, we examine how tourism’s temporal order reshapes the socio‑material relations of craft practice in settings where craft-making is opened to tourists. Our empirical study argues that tourism reorders the temporal conditions of handicraft practice, exposing new uncertainties. Craftspeople and sites respond through three redistributive mechanisms, eventisation, selective presentation and embodied coordination. The study advances tourism geographies engagement with materiality by placing material temporality at the centre of analysis, and reconceptualises uncertainty as a relational and dynamic socio-material practice. It also reframes tourism’s influence on craft as both external and internal. Internally, tourism redistributes uncertainty among craftspeople, spaces, and moments.
{"title":"Uncertainty in traditional handicraft tourism: a material temporality study","authors":"Fangfang Liu,Honggang Xu","doi":"10.1080/14616688.2026.2752395","DOIUrl":"https://doi.org/10.1080/14616688.2026.2752395","url":null,"abstract":"Tourism is increasingly intersecting with traditional handicraft, with attention shifting from finished craft objects as tourism souvenirs to tourists’ experience of observing and at times participating in the craft-making process itself. Existing studies have largely approached this encounter through the lens of commercialisation and external impacts, paying insufficient attention to how material temporality and uncertainty fundamentally reorganise traditional handicraft tourism from within. Drawing on long-term ethnographic fieldwork in Jingdezhen, a historically significant centre of ceramic production, we examine how tourism’s temporal order reshapes the socio‑material relations of craft practice in settings where craft-making is opened to tourists. Our empirical study argues that tourism reorders the temporal conditions of handicraft practice, exposing new uncertainties. Craftspeople and sites respond through three redistributive mechanisms, eventisation, selective presentation and embodied coordination. The study advances tourism geographies engagement with materiality by placing material temporality at the centre of analysis, and reconceptualises uncertainty as a relational and dynamic socio-material practice. It also reframes tourism’s influence on craft as both external and internal. Internally, tourism redistributes uncertainty among craftspeople, spaces, and moments.","PeriodicalId":48115,"journal":{"name":"Tourism Geographies","volume":"6 1","pages":""},"PeriodicalIF":9.8,"publicationDate":"2026-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149281866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Puiu Lucian Georgescu, Monica Laura Zlati, Valentin Marian Antohi, Nicoleta Barbuta‐Misu, Costinela Fortea
The transition toward a circular economy requires analytical approaches capable of capturing the interdependence between resource consumption, material circularity, and economic efficiency rather than assessing these processes through isolated indicators. This study develops and empirically evaluates the Consumption–Circularity–Efficiency (CCE) framework as an integrated representation of circular‐economy performance across the EU‐27. A balanced panel of 378 country–year observations covering 27 Member States over 2010–2023 was constructed from 10 harmonized Eurostat indicators. Principal component analysis (PCA) was used to identify the dominant multivariate structure, followed by robustness and alternative‐retention analyses, construction of dimension scores and a composite CCE index, country‐level and temporal assessment, and complementary observed‐variable structural equation modelling (SEM) with country‐clustered robust inference. Three retained PCA components explain 71.44% of total variance and correspond to Consumption, Circularity, and Efficiency, although substantive cross‐loadings show that these dimensions are interconnected rather than empirically isolated. The variance‐weighted CCE index proved highly robust to equal weighting ( r = 0.983, p < 0.001), indicating that comparative positioning is not driven by the aggregation rule. Country‐level results reveal pronounced structural heterogeneity: Similar composite CCE scores arise from markedly different combinations of consumption intensity, circular‐resource performance, and efficiency. Temporal analysis indicates an overall improvement in relative EU‐27 CCE performance between 2010 and 2023, accompanied by non‐linear evolution and persistent divergence in national transition pathways. SEM provides complementary structural corroboration by identifying RMC, resource productivity, and GDP per capita as interconnected interfaces between material throughput, circularity, and economic performance; several relationships operate through significant indirect pathways rather than direct associations alone. Global SEM fit is mixed, supporting structural compatibility rather than complete confirmatory fit or causal interpretation. The study contributes to circular‐economy research by integrating dimensional identification, composite measurement, structural configurations, temporal dynamics, and pathway analysis within a single empirical architecture. The CCE framework therefore provides a configuration‐based diagnostic approach that can support differentiated circular‐economy strategies while preserving the structural information concealed by conventional aggregate rankings.
向循环经济过渡需要能够捕捉资源消耗、材料循环和经济效率之间相互依存关系的分析方法，而不是通过孤立的指标来评估这些过程。本研究开发并实证评估了消费-循环-效率（CCE）框架，将其作为欧盟27国循环经济绩效的综合代表。根据10个统一的欧盟统计局指标，构建了一个平衡的小组，包括涵盖2010-2023年27个成员国的378个国家年度观察结果。使用主成分分析（PCA）来确定主要的多元结构，然后进行鲁棒性和可选保留分析，维度得分和复合CCE指数的构建，国家水平和时间评估，以及具有国家聚类鲁棒推断的补充观察变量结构方程模型（SEM）。三个保留的PCA成分解释了总方差的71.44%，分别对应于消耗、循环度和效率，尽管实质性的交叉加载表明这些维度是相互关联的，而不是经验上孤立的。方差加权CCE指数对等权重具有高度稳健性（r = 0.983, p < 0.001），表明比较定位不是由聚集规则驱动的。国家层面的结果显示出明显的结构异质性：相似的综合CCE分数来自于消费强度、循环资源绩效和效率的显著不同组合。时间分析表明，2010年至2023年间，欧盟27国的相对CCE表现总体上有所改善，同时国家转型路径出现非线性演变和持续分化。SEM通过将RMC、资源生产率和人均GDP确定为材料吞吐量、循环度和经济绩效之间的相互关联的接口，提供了互补的结构佐证；一些关系是通过重要的间接途径而不是直接联系来运作的。全球扫描电镜拟合是混合的，支持结构相容性，而不是完全的验证性拟合或因果解释。该研究通过将维度识别、复合测量、结构配置、时间动态和路径分析整合到一个单一的实证架构中，为循环经济研究做出了贡献。因此，CCE框架提供了一种基于配置的诊断方法，可以支持差异化的循环经济战略，同时保留传统总体排名所隐藏的结构信息。
{"title":"Structural Dynamics of the European Circular Economy Through a Consumption–Circularity–Efficiency Framework","authors":"Puiu Lucian Georgescu, Monica Laura Zlati, Valentin Marian Antohi, Nicoleta Barbuta‐Misu, Costinela Fortea","doi":"10.1002/bse.71721","DOIUrl":"https://doi.org/10.1002/bse.71721","url":null,"abstract":"The transition toward a circular economy requires analytical approaches capable of capturing the interdependence between resource consumption, material circularity, and economic efficiency rather than assessing these processes through isolated indicators. This study develops and empirically evaluates the Consumption–Circularity–Efficiency (CCE) framework as an integrated representation of circular‐economy performance across the EU‐27. A balanced panel of 378 country–year observations covering 27 Member States over 2010–2023 was constructed from 10 harmonized Eurostat indicators. Principal component analysis (PCA) was used to identify the dominant multivariate structure, followed by robustness and alternative‐retention analyses, construction of dimension scores and a composite CCE index, country‐level and temporal assessment, and complementary observed‐variable structural equation modelling (SEM) with country‐clustered robust inference. Three retained PCA components explain 71.44% of total variance and correspond to Consumption, Circularity, and Efficiency, although substantive cross‐loadings show that these dimensions are interconnected rather than empirically isolated. The variance‐weighted CCE index proved highly robust to equal weighting ( <jats:italic>r</jats:italic> = 0.983, <jats:italic>p</jats:italic> < 0.001), indicating that comparative positioning is not driven by the aggregation rule. Country‐level results reveal pronounced structural heterogeneity: Similar composite CCE scores arise from markedly different combinations of consumption intensity, circular‐resource performance, and efficiency. Temporal analysis indicates an overall improvement in relative EU‐27 CCE performance between 2010 and 2023, accompanied by non‐linear evolution and persistent divergence in national transition pathways. SEM provides complementary structural corroboration by identifying RMC, resource productivity, and GDP per capita as interconnected interfaces between material throughput, circularity, and economic performance; several relationships operate through significant indirect pathways rather than direct associations alone. Global SEM fit is mixed, supporting structural compatibility rather than complete confirmatory fit or causal interpretation. The study contributes to circular‐economy research by integrating dimensional identification, composite measurement, structural configurations, temporal dynamics, and pathway analysis within a single empirical architecture. The CCE framework therefore provides a configuration‐based diagnostic approach that can support differentiated circular‐economy strategies while preserving the structural information concealed by conventional aggregate rankings.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"27 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149292554","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Reproducibility without vendor names: emphasizing design over branding in AI evaluation.","authors":"Anand Chowdhury, Eric G Poon","doi":"10.1093/jamia/ocag173","DOIUrl":"https://doi.org/10.1093/jamia/ocag173","url":null,"abstract":"","PeriodicalId":50016,"journal":{"name":"Journal of the American Medical Informatics Association","volume":" ","pages":""},"PeriodicalIF":7.1,"publicationDate":"2026-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149301853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Re: \"Comparing ambient scribes: a randomized crossover clinical trial addressing ambient scribe technologies' impact on physician burnout\".","authors":"Aalamnoor S Pannu, Giovanni E Cacciamani","doi":"10.1093/jamia/ocag172","DOIUrl":"https://doi.org/10.1093/jamia/ocag172","url":null,"abstract":"","PeriodicalId":50016,"journal":{"name":"Journal of the American Medical Informatics Association","volume":" ","pages":""},"PeriodicalIF":7.1,"publicationDate":"2026-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149301829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Marwa Elnahass, Hend Alajaji, Vu Quang Trinh, Rosie Cao
We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks. However, this relationship is moderated by two critical factors: board gender diversity and environmental–social (ES) reporting. Specifically, our analysis indicates that the elevated tail risks associated with higher levels of earnings management can be mitigated by stronger female representation on boards or through higher ES ratings. These insights provide important financial implications and policy guidelines for multiple stakeholders engaging with the international banking sector and ES seeking to strengthen governance framework structures while mitigating risk‐taking.
{"title":"Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking","authors":"Marwa Elnahass, Hend Alajaji, Vu Quang Trinh, Rosie Cao","doi":"10.1002/bse.71675","DOIUrl":"https://doi.org/10.1002/bse.71675","url":null,"abstract":"We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks. However, this relationship is moderated by two critical factors: board gender diversity and environmental–social (ES) reporting. Specifically, our analysis indicates that the elevated tail risks associated with higher levels of earnings management can be mitigated by stronger female representation on boards or through higher ES ratings. These insights provide important financial implications and policy guidelines for multiple stakeholders engaging with the international banking sector and ES seeking to strengthen governance framework structures while mitigating risk‐taking.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"22 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149292549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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