Behavioral economics of accounting: A review of archival research on individual decision makers

M Hanlon, K Yeung, L Zuo - Contemporary Accounting …, 2022‏ - Wiley Online Library
This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

Corporate tax avoidance: a systematic literature review and future research directions

A Duhoon, M Singh - LBS Journal of Management & Research, 2023‏ - emerald.com
Purpose The increased interest among academicians to explore more about tax
management behavior is evident in the literature on corporate tax avoidance. This paper …

Does CSR matter in times of crisis? Evidence from the COVID-19 pandemic

KH Bae, S El Ghoul, ZJ Gong, O Guedhami - Journal of Corporate Finance, 2021‏ - Elsevier
The debate over how firm stakeholder engagement is tied to preserving shareholder wealth
has received growing attention in recent years, especially in the wake of the COVID-19 …

Does voluntary ESG reporting resolve disagreement among ESG rating agencies?

MD Kimbrough, X Wang, S Wei… - European Accounting …, 2024‏ - Taylor & Francis
US companies are increasingly responding to demand from investors and other
stakeholders for transparent information about companies' environmental, social, and …

Firms' ESG reputational risk and market longevity: A firm-level analysis for the United States

I Fafaliou, M Giaka, D Konstantios, M Polemis - Journal of Business …, 2022‏ - Elsevier
This study examines the impact of environmental, social, and governance (ESG)
reputational risk on a sample of listed firms' market longevity. Using a novel panel dataset …

Corporate digital transformation, governance shifts and executive pay-performance sensitivity

Z Li, B **e, X Chen, Q Fu - International Review of Financial Analysis, 2024‏ - Elsevier
We utilized text mining techniques to gauge a company's level of digital transformation and
found that the higher the degree of digitalization, the more apparent the decoupling of …

[HTML][HTML] The S-shaped relationship between open innovation and financial performance: A longitudinal perspective using a novel text-based measure

T Schäper, C Jung, JN Foege, MLAM Bogers… - Research Policy, 2023‏ - Elsevier
Research on the financial performance outcomes of open innovation has been equivocal
and often relies on cross-sectional data and problematic assumptions about the role of the …

Women on boards and bank earnings management: From zero to hero

Y Fan, Y Jiang, X Zhang, Y Zhou - Journal of Banking & Finance, 2019‏ - Elsevier
We examine how women on boards influence bank earnings management. Using the
likelihood of a board appointing women directors based on a Blau index of gender diversity …

Managerial foreign experience and corporate innovation

R Yuan, W Wen - Journal of Corporate Finance, 2018‏ - Elsevier
This study examines the impact of managerial foreign experience on corporate innovation
using manually collected data of Chinese listed companies. We find that managerial foreign …

The impact of narrative disclosure readability on bond ratings and the cost of debt

SB Bonsall, BP Miller - Review of accounting studies, 2017‏ - Springer
Prior research on the determinants of credit ratings has focused on rating agencies' use of
quantitative accounting information, but the there is scant evidence on the impact of textual …