We show that banking relationships promote corporate environmental, social, and
governance (ESG) policies. Specifically, banks are more likely to grant loans to borrowers …

This paper studies the effect of tax enforcement on corporate information disclosure quality
by exploiting the enforcement of the “Golden Tax-III” project in China as an exogenous …

We explore whether cognitive constraints and behavioral biases impede the processing and
interpretation of soft information in private lending. Using data from a credit union's internal …

We provide the first large‐scale empirical evidence of banks functioning as tax planning
intermediaries. We posit that some banks specialize in assisting corporate clients with tax …

Extant literature has under-theorized the equity market consequences of green credit reform.
Our study addresses this gap by investigating the impact of green credit reform on stock …

Reducing interest rates to below zero may be justified on theoretical grounds. However, in
practice, it has been shown to create a number of distortions and malfunctions in several …

Joining the debate on the banking sector's impact on the real economy, this study examines
the impact of banks' market power on local businesses' financial reporting quality. Based on …

An extensive stream of literature investigates how product market competition, by increasing
the proprietary costs of disclosure, influences corporate disclosure policy. We hypothesize …

This study explores the implications of merging two fundamentally different types of banks:
Islamic and conventional banks. The research aims to provide insight into the unique …

This paper provides evidence on the impact of European Banking Union (BU) and the
associated Single Supervisory Mechanism (SSM) on the risk disclosure practices of …