ESG performance and investment efficiency: The impact of information asymmetry
This paper investigates the relationship between firms' engagement in environmental,
social, and governance (ESG) activities and corporate investment efficiency, using 1,094 …
social, and governance (ESG) activities and corporate investment efficiency, using 1,094 …
Does foreign competition affect corporate debt maturity structure? Evidence from import penetration
This paper examines an unexplored issue of how a firm's competitive environment, proxied
by import penetration, affects its debt maturity structure. We document a significant, positive …
by import penetration, affects its debt maturity structure. We document a significant, positive …
[HTML][HTML] Firm-level climate risk and accounting conservatism: International evidence
We examine the impact of climate-risk exposure on accounting conservatism, and document
a significant positive association. Utilizing a firm-level climate-exposure measure (CRI) for a …
a significant positive association. Utilizing a firm-level climate-exposure measure (CRI) for a …
Gambling culture and earnings management: A novel perspective
Do gambling preferences affect earnings management in a corporate context? We examine
this potential link and find a positive and significant association between local gambling …
this potential link and find a positive and significant association between local gambling …
Managerial ability and firm value: A new perspective
Using a sample of US firms over three decades, we examine whether the efficiency with
which managers generate revenue has an impact on firm value. We find that managerial …
which managers generate revenue has an impact on firm value. We find that managerial …
Does product market competition affect corporate waste management? International evidence
We investigate the impact of product market competition (PMC) on corporate waste
generation and Recycling. Analysing a global sample of 42 countries from 2002 to 2020, we …
generation and Recycling. Analysing a global sample of 42 countries from 2002 to 2020, we …
Decoding the impact of firm‐level ESG performance on financial disclosure quality
LT Ferdous, T Rana, R Yeboah - Business Strategy and the …, 2024 - Wiley Online Library
This study examines the impact of environmental, social, and governance (ESG)
performance on financial disclosure quality as measured by disaggregated financial …
performance on financial disclosure quality as measured by disaggregated financial …
Does strategic deviation influence firms' use of supplier finance?
We investigate how strategic deviation, capturing the extent to which firms' resource
allocations or commitments deviate from those of industry peers, affects trade credit policy …
allocations or commitments deviate from those of industry peers, affects trade credit policy …
[HTML][HTML] Disproportional control rights and debt maturity
N Gao, W Jiang, J Jin - International Review of Financial Analysis, 2023 - Elsevier
Using a hand-collected sample of US dual-class firms, we find that corporate debt maturity
increases in insiders' disproportional control rights, which is robust to several robustness …
increases in insiders' disproportional control rights, which is robust to several robustness …
Toxic chemical releases and idiosyncratic return volatility: A prospect theory perspective
We investigated whether and how firms' toxic chemical releases (TCRs) affect idiosyncratic
return volatility (IRV) using a prospect theory lens. Utilising a large sample of US public …
return volatility (IRV) using a prospect theory lens. Utilising a large sample of US public …