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This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations from 65 countries between 2003 and 2021. In the research model, firm characteristics and macroeconomic and institutional structure characteristics of the countries are controlled for. This study finds that firms with higher ESG scores have higher FRQ. Additionally, our mediation analysis indicates that financial distress costs serve as a crucial mechanism through which ESG influences FRQ. Our findings are robust after ...Более
This study examines the recent evolution of Foresight as a well-recognized tool for long-term policy and strategy making and discusses the future directions the activity might take. The science mapping approach is used for the analysis. Drawing on big data, science mapping provides an evolutionary overview of scientific domains across time and helps to identify patterns showing the research agenda and directions of development of those domains. In the present study, we demonstrate the use of the science mapping approach with the case of the Foresight field. The results of our analysis confirm ...Более
The performance analysis of healthcare supply chain management (SCM) has become extremely important as healthcare systems have begun to struggle to enhance operational efficiency and diminish costs. The aim of this study was to measure healthcare SCM in accordance with competency-based operation evaluation. The study was organized as a hierarchical structure based on the main processes, sub-processes, and their operations of healthcare SCM. It is considerably difficult to quantify the competency of an operation. Therefore, a fuzzy model was developed to measure healthcare SCM performance accor ...Более