This study presents an analysis of publication patterns and major themes in research on
mergers and acquisitions in finance and accounting. We find that takeovers as mechanisms …

In recent years, an increasing number of Chinese firms have been engaged in acquisitions
both inside and outside of China. Nevertheless, our understanding of Chinese merger and …

Corporate investment decisions require managers to forecast expected future cash flows
from potential investments. Although these forecasts are a critical component of successful …

An extensive literature examines the causes and effects of financial misconduct based on
samples drawn from four popular databases that identify restatements, securities class …

This article provides new evidence on the important role of institutional investors in affecting
corporate strategy. Institutional cross-ownership between two firms not only increases the …

We examine the implication of executive gender on asset prices. Using a large sample of US
public firms during 2006–2015, we find a negative association between female CFOs and …

We examine merger and acquisition (M&A) transactions in which the acquirer and the target
share a common auditor. We predict that a common auditor can help merging firms reduce …

The discussion about the relationship between tone at the top and financial reporting
practices has been primarily focused on the oversight role played by the board of directors …

This paper examines whether high-ability managers' earnings smoothing is motivated by the
need to mitigate the adverse effects of heightened information asymmetry triggered by …

Abstract Taking China's Environmental Protection Tax Law, implemented in 2018, as an
exogenous shock, this study investigates the effect of an environmental tax on firms' green …