This paper studies the effects of a firm’s financial performance (FP) and chief executive officer’s (CEO) duality on the quality of corporate social responsibility (CSR) disclosure in the context of state-owned enterprises (SOEs) among Chinese A-share-registered companies. The results depict...

We study whether CEO political ideology affected how S&P 500 firms reacted to the Covid-19 pandemic, an exogenous shock to demand and supply. We hypothesize that conservative CEOs are more likely to adopt shareholder-friendly than employee-friendly reactions to the pandemic. Hence, they should...

This paper studies the connection between share pledging and entrepreneurial activities in China, challenging the common wisdom that share pledging funds circle back to the listed firms. Share pledging funds are at the discretion of the shareholders who pledge their publicly traded shares, and...

This paper aims to (i) investigate the impact of political connections (PC) and related party transactions (RPTs) on the firm value (FV), and (ii) test the moderating effect of RPTs on such relationship, while controlling for the firms' corporate governance mechanisms. Based on 315 observations...

This paper aims at investigating the effect of board of directors attributes on real earnings management (REM). A panel data of 78 Egyptian listed companies was collected over the period 2008-2017 to test the hypotheses. The results of the system generalized method of moment model revealed that...

We examine the effect of increased regulatory enforcement threat on the dividend policies of foreign firms listed in US stock exchanges. The staggered signing of the Multilateral Memorandum of Understanding (MMoU) by the US and foreign regulators facilitates cross-border regulatory cooperation...

When a company goes public, does it acquire obligations beyond the investor-protection mandates of the securities laws? After all, a public park, a public road, a public school, or a public record all imply obligations owed to society at large. Conversely, does remaining private suggest that a...

Uncertainties in the decarbonization of Utilities might be problematic for investors and policymakers. The study assesses the link between energy indicators and Tobin’s Quotient (TQ), finding that carbon content of energy use presents a negative yet modest effect on financial performances. The...