We discuss some pitfalls associated with using residuals as dependent variables in
accounting research. We provide basic intuition for why the typical implementation of this …

We examine whether US high-tech firms are more or less conditionally conservative
compared to low-tech firms. We anticipate high-tech firms to display lower conditional …

In this note, we examine the effect of CEO marital status on the riskiness of financial
reporting. Using multiple proxies, we find that firms headed by a single CEO display a higher …

Cost-effectiveness refers to the achievement of optimal allocation of limited re-sources and
its ultimate purpose is to support rational decision-making. Cost-effectiveness principles …

The aim of this research is to investigate the quality and reliability of ESG data provided by
companies, as well as the accuracy and objectivity of ESG ratings produced by sustainability …

The aim of this study is to analyze the impact of corporate culture on the performance of
employees through employee satisfaction and employee leadership. The sample of …

This study examines the effect of managerial fiduciary duties on the likelihood of firms
receiving going concern (GC) opinions from their auditors. We exploit an influential 1991 …

Program (GHGRP) as an exogenous shock, we find that the exogenous reduction in carbon
information opacity lowers firms' loan price significantly. Such an effect is more pronounced …

Financial reports should provide useful information to shareholders and creditors. Directors,
however, normally owe fiduciary duties to equity holders and not creditors. We examine …