Mandatory CSR and sustainability reporting: Economic analysis and literature review
This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …
The effects of financial reporting and disclosure on corporate investment: A review
A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …
facilitates the allocation of capital to the right investment projects. Over the last two decades …
Corporate immunity to the COVID-19 pandemic
We evaluate the connection between corporate characteristics and the reaction of stock
returns to COVID-19 cases using data on more than 6,700 firms across 61 economies. The …
returns to COVID-19 cases using data on more than 6,700 firms across 61 economies. The …
Does digital transformation improve the firm's performance? From the perspective of digitalization paradox and managerial myopia
X Guo, M Li, Y Wang, A Mardani - Journal of Business Research, 2023 - Elsevier
Following the resource-based view and upper echelons theory, we use data on Chinese A-
share listed companies from 2013 to 2020 to investigate the effect of digital transformation …
share listed companies from 2013 to 2020 to investigate the effect of digital transformation …
A review of the earnings management literature and its implications for standard setting
In this paper we review the academic evidence on earnings management and its
implications for accounting standard setters and regulators. We structure our review around …
implications for accounting standard setters and regulators. We structure our review around …
Financial dependence and growth
R Rajan, L Zingales - 1996 - nber.org
Does finance affect economic growth? A number of studies have identified a positive
correlation between the level of development of a country's financial sector and the rate of …
correlation between the level of development of a country's financial sector and the rate of …
A survey of corporate governance
A Shleifer, RW Vishny - The journal of finance, 1997 - Wiley Online Library
A Survey of Corporate Governance - Shleifer - 1997 - The Journal of Finance - Wiley Online
Library Skip to Article Content Skip to Article Information Wiley Online Library Wiley Online …
Library Skip to Article Content Skip to Article Information Wiley Online Library Wiley Online …
Corporate governance and equity prices
Shareholder rights vary across firms. Using the incidence of 24 governance rules, we
construct a “Governance Index” to proxy for the level of shareholder rights at about 1500 …
construct a “Governance Index” to proxy for the level of shareholder rights at about 1500 …
The economic implications of corporate financial reporting
We survey and interview more than 400 executives to determine the factors that drive
reported earnings and disclosure decisions. We find that managers would rather take …
reported earnings and disclosure decisions. We find that managers would rather take …
Founding‐family ownership and firm performance: evidence from the S&P 500
We investigate the relation between founding‐family ownership and firm performance. We
find that family ownership is both prevalent and substantial; families are present in one‐third …
find that family ownership is both prevalent and substantial; families are present in one‐third …