This paper investigates whether a firm's debt maturity structure affects the quality of its risk
disclosures. Using a sample of US public firms from 2005 to 2017, we provide robust …

Abstract Minnis, Sutherland, and Vetter (MSV) documents a sharp decline in lenders'
collection of attested financial statements (including unqualified audits, reviews, and …

This study fills an important gap in the literature by providing causal evidence of the impact
of relaxing financial constraints on corporate social responsibility (CSR). To isolate this …

Options trading activity can affect firm debt structure decisions by stimulating informed
trading that improves the informational environment in which firms raise debt capital. We find …

By taking advantage of machine learning and textual analysis method to construct narrative
R&D disclosures, we investigate the impact of narrative R&D disclosures of China's listed …

We investigate the informational role of prospectus readability in determining the pricing of
newly issued bonds in China. We construct a text-based measure of prospectus readability …

Prior research suggests that audit offices charge fee premiums for delivering highly effective
audits. However, effective audit offices may also be efficient, reducing costs incurred and …

Abstract The Provisional Regulations stipulates that data resources are recognized as
assets, thus deemed integral to financial statements in China. This mandates a readiness for …

Using a sample of 24,321 firm‐year observations from 25 countries over the 2006–2021
period, we show that operating flexibility increases carbon emissions. This increase is due to …

Objective–The purpose of this study is to investigate the effect of political connections on
banking performance with women commissioners as a moderating variable …