We show that firms with higher levels of organizational capital (OC) exhibit higher levels of
tax avoidance and that shareholders view tax avoidance of high OC firms as value …

We study the asset market for pollutive plants. Firms divest pollutive plants following
environmental risk incidents. However, pollution levels do not decline after divesting. The …

We investigate the extent to which corporate reputation risk influences cash holdings for US
listed firms over the period 2007–2018. Our results show that firms having a high reputation …

Using comprehensive flood data from China, we find a significant, negative impact of
flooding on firm performance, which is mainly driven by unexpected flooding. We use …

Using a large sample of US data, we examine the relationship between asset redeployability
and corporate tax avoidance. We also examine the extent to which asset redeployability …

In this paper we investigate the relationship between chief executive officer (CEO) inside
debt holdings (pension benefits and deferred compensation) and long-term credit ratings …

Abstract Research Question/Issue Information processing, agency, and resource
dependence perspectives provide diverging predictions regarding the relationship between …

We examine how asset redeployability affects the market's response to cyberattacks. There
is a robust positive relationship between the announcement returns and redeployable …

We examine the relationship between brand capital and firms' credit ratings. Using a sample
of 5,787 publicly listed US firm-year observations over the 1994–2017 period, we provide …

Using a new dataset on international competition laws, we examine the relationship
between country-level competition laws and corporate risk-taking in 58 countries from 1990 …