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Behavioral economics of accounting: A review of archival research on individual decision makers
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 …
research on the role of individual decision makers in sha** observed accounting …
Corporate tax avoidance: a systematic literature review and future research directions
Purpose The increased interest among academicians to explore more about tax
management behavior is evident in the literature on corporate tax avoidance. This paper …
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
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 …
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?
US companies are increasingly responding to demand from investors and other
stakeholders for transparent information about companies' environmental, social, and …
stakeholders for transparent information about companies' environmental, social, and …
Firms' ESG reputational risk and market longevity: A firm-level analysis for the United States
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 …
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
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 …
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
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 …
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
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 …
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 …
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
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 …
quantitative accounting information, but the there is scant evidence on the impact of textual …