According to the theory of institutional economics, local culture has a profound impact on
individuals and groups. It fundamentally affects individual preferences and attitudes, guiding …

We study whether greater social trust is associated with a lower incidence of corporate
misconduct. Both social norm and network theory suggest that social trust can affect …

This study examines the impact of social trust, the state ownership and their joint effects on
investment efficiency in China using 6885 firm-year observations from 2010 to 2018. We find …

The purpose of this research is to find out how much financial reporting contributes to
company sustainability. The findings from this research are that financial reporting greatly …

In the current study, we investigate the impacts of social capital (SC) and intellectual capital
(IC) on audit fees among the companies listed on the Tehran Stock Exchange (TSE). Since …

This study investigates whether and how the intensity of social distancing from the
Coronavirus disease 2019 (COVID‐19) pandemic influences the corporate social …

This study investigates the impact of social trust on firm innovation. Using a large sample of
A-share listed firms in China from 2002 to 2017, we find that firms headquartered in regions …

Employing a sample of 16,718 firms across 38 countries from 2000 to 2022, we find that ex
ante attitudes in society toward dishonest behavior, instead of fraudulent acts, are adequate …

The extant theory posits that ethno-racial diversity promotes entrepreneurship by increasing
the novelty of information and perspectives available for recombination in a region. This …

During the COVID-19 crisis period, firms headquartered in high social trust US states
perform better than their counterparts from the low social trust states. Stock returns over the …