Purpose Under the concept of sustainable development guided by 'carbon peak'and 'carbon
neutral', corporate social responsibility (CSR) performance has become the focus of …

This research investigates the impact of shared institutional ownership on the accuracy of
analysts' predictions. Drawing from theoretical frameworks, we have formulated and …

Purpose The purpose of this paper is to study how CEO power impact corporate tax
avoidance. In particular, this paper aims to empirically examine the moderating impact of …

Research in corporate governance highlights the development of executive compensation
contracts as a crucial strategy for mitigating agency conflicts. This study uses the pay …

This study assesses the effect of common state ownership on corporate environmental
performance. Using a large sample of Chinese listed firms, we find that state-owned …

We examine the relationship between common institutional ownership and opportunistic
insider selling. Using an unbalanced panel of 32,858 firm-year observations of Chinese A …

The potential risks associated with controlling shareholders' equity pledges pose significant
challenges to capital market stability and development. Therefore, effective mechanisms to …

Using a sample of 1,707 firm-year observations for the period 2010–2019 based on the
Warsaw Stock Exchange, we reveal the positive relation between corporate tax …

This study investigates the impact of common institutional ownership on commonality in
liquidity. We find that common institutional ownership reduces commonality in liquidity …

This study was conducted to obtain empirical evidence regarding the effect of profitability,
digital transformation, CFO co-optation, fixed asset intensity, institutional ownership, and …