The effects of financial reporting and disclosure on corporate investment: A review

S Roychowdhury, N Shroff, RS Verdi - Journal of Accounting and …, 2019‏ - Elsevier
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 …

Mandatory CSR and sustainability reporting: Economic analysis and literature review

HB Christensen, L Hail, C Leuz - Review of accounting studies, 2021‏ - Springer
This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

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 …

Can ESG ratings mitigate managerial myopia? Evidence from Chinese listed companies

J Zhang, Y Li, H Xu, Y Ding - International Review of Financial Analysis, 2023‏ - Elsevier
Managerial myopia has an important impact on the future development of companies and
the legitimate rights of stakeholders; however, the impact of ESG ratings on managerial …

Making digital technology innovation happen: The role of the CEO's information technology backgrounds

S Zhao, Y Guan, H Zhou, F Hu - Economic Modelling, 2024‏ - Elsevier
Chief executive officers (CEOs) are the leaders of corporate innovation, but little is known
about which types of CEOs are more conducive to digital technology innovation. Based on …