Political/policy uncertainty, corporate disclosure, and information asymmetry

L Lei, Y Luo - Accounting Perspectives, 2023 - Wiley Online Library
Political/policy uncertainty causes significant disruption to capital markets around the world.
This review synthesizes recent studies on this topic and provides suggestions for future …

Research on the masking effect of vertical interlock on ESG greenwashing in the context of sustainable Enterprise development

G Liu, H Qian, Q Wu, F Han - Corporate Social Responsibility …, 2024 - Wiley Online Library
Based on impression management and principal‐agent theory, this article considers
Chinese A‐share listed companies from 2014 to 2020 to explore whether vertical …

The relationship between economic complexity and green economy with earnings management

Z Ahmadi, M Salehi, M Rahmani - Journal of Facilities Management, 2025 - emerald.com
Purpose This study aims to analyze the relationship between economic complexity (EC) and
the green economy (GE) with the real and accrual earnings management (REM and AEM) of …

Collusion or governance? Common ownership and corporate risk‐taking

S Yao, X Guo, A Sensoy, JW Goodell… - Corporate Governance …, 2024 - Wiley Online Library
Abstract Research Question Disputes over the corporate governance impacts of common
ownership continue. Differentiating from existing studies, we focus on the Chinese stock …

Economic policy uncertainty and managerial short-termism

EH Jo, JW Lee - International Review of Financial Analysis, 2024 - Elsevier
Economic policy uncertainty (EPU) has been on the rise worldwide in recent decades and
affects macroeconomic and firm performance severely. This exacerbates short-termism …

Minority shareholders protection and corporate financial leverage: Evidence from a natural experiment in China

Q Cao, M Fang, Y Pan - Pacific-Basin Finance Journal, 2022 - Elsevier
Using the online voting policy in Chinese market as a natural experiment of minority
shareholders protection, this paper explores the relationship between minority shareholders …

Assessing trade supply chain vulnerability and trade participation of SMEs in India: insights from a comprehensive analysis

T Sudan, R Taggar - International Journal of Productivity and …, 2025 - emerald.com
Purpose This study presents the impact of Economic Policy Uncertainty (EPU)-induced
Trade Supply Chain Vulnerability (TSCV) on the Small and Medium-Sized Enterprises …

Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China

H Chen, S Liu, X Liu, J Wang - Accounting & Finance, 2022 - Wiley Online Library
This study assumes that the severity of local COVID‐19 spread can capture the short‐run
fluctuation of macro‐level uncertainty in business environments. Given capital‐market …

Can employee stock ownership plans reduce corporate financialization? Evidence from China

Y Feng, Q Yu, X Nan, Y Cai - Economic Analysis and Policy, 2022 - Elsevier
Using a sample of China's A-share listed companies from 2012 to 2019, this paper studies
the impact of employee stock ownership plans (ESOPs) on corporate financialization. We …

Economic policy uncertainty and corporate investment: Does quality of governance matter?

U Farooq, MI Tabash, S Anagreh… - Cogent Economics & …, 2022 - Taylor & Francis
A stable economic condition is crucial for an organization's success. Any fluctuation in
economic policy directly influences corporate-level decisions. However, exercising better …