This article surveys corporate governance in China, as described in a growing literature
published in top journals. Unlike the classical vertical agency problems in Western …

Financial reporting fraud and other forms of financial reporting misconduct are a significant
threat to the existence and efficiency of capital markets. This study reviews the literature on …

Exploring the motivation of corporate ESG (Environment, Social Responsibility, and
Corporate Governance) engagement is vital for shareholders protection and corporate …

This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …

In the context of increasing concern about climate issues, corporate environmental, social
and governance (ESG) performance has received widespread attention from the public. Our …

What is the role of information intermediaries in corporate governance? This paper
examines equity analysts' influence on managers' earnings management decisions. Do …

We investigate whether an environmental social governance (ESG) disclosure moderates
the relation between ESG controversies and analyst forecast accuracy. The previous …

Financial statement fraud is an area of significant consternation for potential investors,
auditing companies, and state regulators. The paper proposes an approach for detecting …

Our objective is to penetrate the “black box” of sell‐side financial analysts by providing new
insights into the inputs analysts use and the incentives they face. We survey 365 analysts …

We examine whether the local press is an effective monitor of corporate misconduct.
Specifically, we study the effects of local newspaper closures on violations by local facilities …