Social networks analysis in accounting and finance

PA Bianchi, M Causholli… - Contemporary …, 2023 - Wiley Online Library
Social network analysis (SNA) examines whether interactions between individuals, teams,
and organizations result in network structures and patterns that can explain important …

Customer concentration and public disclosure: Evidence from management earnings and sales forecasts

S Crawford, Y Huang, N Li… - Contemporary Accounting …, 2020 - Wiley Online Library
This study examines the association between customer base concentration and corporate
public disclosure policy. When the customer base is more concentrated, large customers …

Lead independent directors and internal information environment

M Afzali, V Athanasakou… - … : An International Review, 2024 - Wiley Online Library
ABSTRACT Research Question/Issue This study explores the relationship between the
presence of a lead independent director (LID) and firms' internal information environment …

Board centrality and environmental disclosures: Evidence from the polluting Industries in China

W Li, R Benkraiem, R Ding, S Saadi, ZJ Zhang - Emerging Markets Review, 2024 - Elsevier
We examine the association between board centrality and corporate environmental
disclosure using hand-collected data from Chinese-listed firms in heavily polluting …

Do corporate site visits affect the informational role of independent directors?

Q Wang, Z Cao, E Lee - Financial Management, 2024 - Wiley Online Library
This study examines the influence of corporate site visits on information acquisition and
dissemination by independent directors (IDs). Employing two unique sources of data from …

The information role of investors' site visits in management forecasts

H Guo, S Tang, Z Wei - Emerging Markets Finance and Trade, 2024 - Taylor & Francis
Prior research mainly focuses on how investors acquire private information through
corporate site visits. Rarely evidence shows whether firms can obtain external information …

Independent directors' information acquisition and corporate innovation: Evidence from corporate site visits

Q Wang, H Wang - Research in International Business and Finance, 2023 - Elsevier
This study investigates how independent directors' information acquisition affects corporate
innovation. Exploiting a unique dataset from the Chinese market, we document that firms …

[HTML][HTML] The Roles of Directors from Related Industries on Enterprise Innovation

W Liang, S Song, Y **e, S Liu - Sustainability, 2024 - mdpi.com
To remain agile in response to market dynamics, foster innovation, and effectively manage
potential risks, companies draw upon information from both their upstream and downstream …

Do director networks help managers forecast better?

M Schabus - The Accounting Review, 2022 - publications.aaahq.org
ABSTRACT I examine whether directors' superior access to information through their board
network improves the accuracy of firms' forecasting. Managers may benefit from well …

[PDF][PDF] The relationship between corporate governance and voluntary disclosure: The role of boards of directors and audit committees

L Alyousef, S Alsughayer - Universal Journal of Accounting and …, 2021 - academia.edu
The objective of the present research is to examine the relationship between corporate
governance and voluntary disclosure, and to determine how certain factors enhance …