This paper aims to assess the influence of the SARS-CoV-2 pandemic on the accrual-based earnings management patterns in non-financial business groups in the Warsaw Stock Exchange (WSE). This study contributes to the existing literature by considering earnings manipulation behaviours in assessing...

This paper aims to assess the influence of the SARS-CoV-2 pandemic on the accrual-based earnings management patterns in non-financial business groups in the Warsaw Stock Exchange (WSE). This study contributes to the existing literature by considering earnings manipulation behaviours in assessing...

This study examines the impact of the geopolitical risk (GPR) on the environmental, social, and governance (ESG) activities of South Korean business groups. Our empirical results indicate that GPR is positively associated with the ESG activities of South Korean firms, and this relationship is...

We analyse changes in market structure in India between 2000 and 2020 using a rich dataset at high levels of disaggregation. We examine the extent to which business groups - notably family-owned groups - have maintained dominant market positions in the Indian economy. We focus on two key...

Our study investigates how the devastating 2020-2022 Tigray War has affected the social preferences, reciprocity norms, and trust in a large sample of rural young adults in Tigray, Ethiopia, belonging to rural business groups. We rely on field experimental data with standardized incentivized...

This study aims to determine the influence of the industry group business on international acquisition diversification with private ownership and strategic asset seeking as moderating variables. Using resource-based and institutional theory, this study hypothesizes that the industry group...

Our study investigates the impact of the November 2020 to November 2022 Tigray war on youth groups and their members based on survey data from 281 youth group leaders and 2528 youth group members in five districts in the Tigray region of northern Ethiopia. The data was collected from August to...

This study examines the impact of corporate social responsibility (CSR) expenditure on the corporate performance of listed firms in India. It tries to explore the effect of business group affiliation and mandatory CSR norm on the CSR-performance relationship. The study period ranges from 2016 to...

Using arguments from the behavioral theory of the firm, agency theory, and the literature on internal capital markets, this article investigates the relationship between financial slack and firms' profitability in standalone versus business group-affiliated firms. Using a large sample of French...

Two important opportunities for accelerating the growth of newly established firms are initial public offerings and acquisitions. This study focuses on the acquisition of a firm and its subsequent transformation into a subsidiary by business groups and investigates how such governance...

The idea of corporate philanthropy states that businesses should be willing to engage in socially beneficial endeavors. It has been acknowledged that commercial organizations may create economic value by cooperating with businesses within the same group and pooling resources inside. If the...

Research Question/Issue: This is a study of the relationship between business group ownership and constituent firms' adoption of Anglo-American shareholder value governance in African firms at the undertaking of an initial public offering (IPO).Research Findings/Insights: We find business group...

This paper examines the impact of business group affiliation on the performance and corporate policies of Korean listed firms over the period 2007–2019. This study proposes a novel approach to observe heterogeneity in the affiliation effects. Overall, we conclude that business group...

It is now well-established that Business Groups (BGs) - an inimitable multi-firm structure that enables legally distinct firms to take coordinated action, constitutes a dominant organizational form in many economies around the world. The BG phenomenon has attracted sustained scholarly attention...