We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

The study examines the determinants and consequences of firm-level Sustainable
Development Goals (SDG) disclosure using a sample of 6941 firm-year observations from …

This study creatively investigates the impact of extreme national climate risk on corporate
environmental performance in the context of China. An innovative approach based on an …

This research documents that a firm's bankruptcy risk increases with its climate change
exposure. This study further investigates the underlying mechanisms and finds that this …

The paper studies the association between climate risk and bank stability. Using an
international sample of 6433 commercial banks in 109 countries between 2005 and 2019 …

Purpose Past studies have investigated the relationship between audit committee features
and earnings management and reported mixed and inconclusive results. Some studies have …

This study examines the long-term impacts of climate change on credit spreads using a
sample of A-share listed companies that issued corporate bonds between 2014 and 2020 …

Improving the investment efficiency of renewable energy (RE) firms is one of the critical
measures for energy low‐carbon transformation and mitigating climate change. To …

Purpose The purpose of this study is to examine the association between carbon emissions
and earnings management (EM). This study also considers the effect of female CEOs on the …

In effective policy formulation, an understanding of the spatial evolution of global climate
change loss risk and its determinants is necessary. Thus, this paper attempts to detect the …