This study investigates the nonlinear relationship between CEO tenure and stock price crash
risk. Using data from publicly listed US firms over the period from 2000 to 2022, we report an …

We examine trends in the disclosure quality of the income tax footnote in annual 10-K filings
over the period 1996–2020. In contrast to claims by some practitioners and academics that …

We investigate whether generalist chief executive officers (CEOs), that is, CEOs who gain
transferable skills across firms and industries, have less incentive to hoard bad news. To …

We investigate how nonfinancial disclosure laws exacerbate agency issues in firms. Our
analysis focuses on the staggered adoption of state‐level notification laws that require firms …

In modern firms, conflicts may arise between the chief executive officer and board of
directors due to the separation of ownership and operations. Such conflicts may weaken …

Our analysis reveals that companies with headquarters in further proximity to China
Securities Regulatory Commission (CSRC) district offices are more susceptible to stock …

This paper examines the relationship between carbon risk and future stock price crash risk,
focusing on an international sample of firms. Inherently complex and deep uncertainties of …