Manuscript Type: EmpiricalResearch Question/Issue: How does corporate governance affect a manager's intention to promote corporate social responsibility (CSR)? Is the relationship between financial transparency and CSR activities affected by the business group affiliation and ownership structure of firms? Research Findings/Insights: CSR ratings are negatively correlated with the level of earnings management when all firms are considered. However, the relationship is weaker for chaebol firms and firms with highly concentrated ownership, which suggests that CSR practices can be abusively used by those firms to conceal their poor earnings quality. The adverse use of CSR is discouraged if the fraction of shares owned by institutional investors is high. However, no evidence is found for a similar moderating effect for foreign investors. Theoretical/Academic Implications: This study suggests that the business group affiliation and the ownership structure of a firm are important factors in determining the managerial incentives to engage in CSR, which can explain the mixed results reported in previous research. In addition, the possibility of a simultaneous relationship between CSR and other key firm characteristics, such as earnings quality, should be considered when conducting research on CSR. Practitioner/Policy Implications: This study provides the insight to investors and other stakeholders that the managerial incentives behind CSR activities can differ depending on a firm's characteristics. Care must be taken when assessing the CSR activities, in particular, of firms with weak corporate governance. For policy makers, it is important to ensure that CSR-related disclosures by firms are based on actual plans and are not intended to deceive stakeholders, especially when the firms are not actively monitored by external shareholders.

Access to this document was granted through an Emerald subscription provided by 405387 [] For AuthorsIf you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -This study aims to report the extent of voluntary carbon emission disclosures by major Australian companies during the years 2006 to 2008. This paper provides contemporary data and explanations about carbon emissions reporting in Australia. Additionally, the paper aims to determine the variables that explain the extent of carbon disclosures. Design/methodology/approach -The carbon disclosure score is measured directly from individual companies' annual reports and sustainability reports. A checklist is established to determine the breadth and depth of the information related to climate change and carbon emissions incorporated in these publicly available reports. Findings -The overall carbon disclosure score has increased significantly over the authors' research period. Furthermore, regression results show that larger firms with higher visibility tend to make more comprehensive carbon disclosures. Overall, the authors' results indicate that the legislation of the National Greenhouse and Energy Reporting Act (the NGER Act) in 2007 may have enhanced the voluntary carbon emission disclosures in 2008, even though the NGER Act was not operative until the 2009 financial year. From a theoretical perspective, the findings of the paper are consistent with legitimacy theory. Originality/value -Previous studies examining environmental disclosures in Australia are based on a time period prior to widespread public discussion and interest in climate change and carbon emissions. By investigating voluntary disclosures made by large Australian companies around the time that the mandatory emission reporting scheme was introduced, this paper investigates whether the prominence of discussion and impending operation of the mandatory environmental disclosures have led to a greater extent of voluntary carbon disclosures. The findings can help regulators draft appropriate legislation that targets industries and specific practices where disclosure is of greatest importance to relevant stakeholders. In addition, an understanding of who and why entities disclose carbon gas emission information can ...

Ultraviolet (UV) photodetectors based on ZnO nanostructure/graphene (Gr) hybrid-channel field-effect transistors (FETs) are investigated under illumination at various incident photon intensities and wavelengths. The time-dependent behaviors of hybrid-channel FETs reveal a high sensitivity and selectivity toward the near-UV region at the wavelength of 365 nm. The devices can operate at low voltage and show excellent selectivity, high responsivity (RI ), and high photoconductive gain (G). The change in the transfer characteristics of hybrid-channel FETs under UV light illumination allows to detect both photovoltage and photocurrent. The shift of the Dirac point (V Dirac ) observed during UV exposure leads to a clearer explanation of the response mechanism and carrier transport properties of Gr, and this phenomenon permits the calculation of electron concentration per UV power density transferred from ZnO nanorods and ZnO nanoparticles to Gr, which is 9 × 10(10) and 4 × 10(10) per mW, respectively. The maximum values of RI and G infer from the fitted curves of RI and G versus UV intensity are 3 × 10(5) A W(-1) and 10(6) , respectively. Therefore, the hybrid-channel FETs studied herein can be used as UV sensing devices with high performance and low power consumption, opening up new opportunities for future optoelectronic devices.

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Exercise is recommended to increase physical health and performance. However, it is unclear how low-intensity exercise (LIE) of different durations may affect or improve recovery ability. This study aimed to investigate how LIE-duration with the same volume affects recovery ability in adults. Twenty healthy male adults participated in this study. Participants were randomly assigned to the 30-min (n = 10) or the 1-h LIE group (n = 10). The intervention included sixteen exercise sessions/four weeks with a 30-min LIE group, and eight exercise sessions/four weeks with a 1-h LIE group. Heart rate (HR) corresponding to <2 mmol∙L−1 blood lactate (La−) was controlled for LIE. Pre- and post-testing was conducted before and after 4-week LIE and tests included jogging/running speed (S), HR, and differences (delta; ∆) in HR and S between pre- and post-testing at 1.5, 2.0, and 4.0 mmol∙L−1 La−. Only the HR at 2.0 mmol∙L−1 La− of the 30-min LIE group was decreased in the post-test compared to the pre-test (p = 0.043). The jogging/running speed of the 1-h LIE group was improved in the post-test compared to the pre-test (p < 0.001, p = 0.006, p = 0.002, respectively). ∆HR at 2.0 and ∆S between the 30-min and 1-h LIE group at 1.5, 2.0, and 4.0 mmol∙L−1 La− were significantly different (p = 0.023, p < 0.001, p = 0.002, and p = 0.019, respectively). Furthermore, moderate to high positive correlations between ∆HR and ∆S of all subjects at 1.5 (r = 0.77), 2.0 (r = 0.77), and 4.0 (r = 0.64) mmol∙L−1 La− were observed. The 1-h LIE group showed improved endurance not only in the low-intensity exercise domain, but also in the beginning of the moderate to high-intensity exercise domain while the 30-min LIE group was not affected by the 4-week LIE intervention. Therefore, LIE (<2.0 mmol∙L−1) for at least 1-h, twice a week, for 4 weeks is suggested to improve recovery ability in adults.