This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …

We survey the burgeoning literature on the determinants and consequences of firm‐specific
future stock price crash risk. We synthesise a vast body of literature on the determinants of …

We compile a novel data set on mandatory environmental, social, and governance (ESG)
disclosure around the world to analyze the stock liquidity effects of such disclosure …

This study explores the impact of green bond issuance on green innovation and green
technologies. With the deepening of China's supply-side reform, the government and …

This study examines the association between chief executive officer (CEO) overconfidence
and future stock price crash risk. Overconfident managers overestimate the returns to their …

This study examines the impact of financial statement comparability on ex ante crash risk.
Using the comparability measures of De Franco et al.(2011), we find that expected crash risk …

We find that stock liquidity increases stock price crash risk. To identify the causal effect, we
use the decimalization of stock trading as an exogenous shock to liquidity. This effect is …

This study shows that less readable 10‐K reports are associated with higher stock price
crash risk. The results are consistent with the argument that managers can successfully hide …

We examine the impact of corporate board reforms around the world on stock price crash
risk. Using a sample of firms in 41 economies that passed major board reforms between …

Abstract ESG (Environmental, Social and Governance) is gradually becoming one of the
essential indicators for evaluating companies. This paper empirically tested the impact of …