The paper aims to investigate the impact of corporate governance (CG) measures on firm
performance and the role of managerial behavior on the relationship of corporate …

Purpose This study aims to empirically examine whether the political connection is related to
risk disclosure practices. The study also seeks to contribute to the existent risk disclosure …

China is an important emerging economy, and its capital market has witnessed rapid
development in recent years. At the same time, market pressure and exposed risks have …

Previous analyses of the relationship between executive compensation incentives and R&D
(Research and Development) investment have resulted in contradictory findings. This study …

Purpose Based on the perspective of cognitive psychology, this paper takes the M&A events
of Chinese A-share listed enterprises from 2008 to 2015 as the research samples, and then …

Purpose The purpose of this paper is to examine the influence of bilateral political relations
on the completion stage premium of cross-border mergers and acquisitions (CSPCMA) and …

The beliefs held by decision-makers affect their economic behavior. Do beliefs in corporate
growth held by listed companies' management teams affect their execution of mergers and …

This study takes the merger and acquisition (M&A) events completed by A-share listed
companies in Shanghai and Shenzhen stock markets from 2006 to 2019 as the research …

Purpose As the cost of completing a transaction, the green merger and acquisition (M&A)
premium paid on mergers can influence whether the acquisition creates value or not …

This study investigates whether Managerial overconfidence behavior can explain earnings
manipulation using accruals activities in the Egyptian market. In order to reach a conclusion …