Much of today’s software relies on programming code shared openly online. Yet, it is unclear why volunteer developers contribute to open-source software (OSS), a public good. We study OSS contributions of some 22,900 developers worldwide on the largest online code repository platform, GitHub,...

This study estimates the effect of COVID-19 on listed small and medium enterprises' capital structures in Vietnam from 2010 to 2020 by a dynamic panel model with 825 observations. Conducting the generalized method of moments, the findings show that COVID-19 is a significant factor affecting...

Financial signals' abrupt spectral changes in temporal scale correspond to the perception bias on risk which is a well-known epistemologically decision-making factor in behavioral finance research. In this paper, we explored the epistemological role of S&P 500 signal's non-stationarity on...

This article examines the factors contributing to the disparity in managers' disclosure tone from a signalling perspective. According to this viewpoint, managers intentionally choose their tone to convey information to the market. To determine the origin of tone inconsistency, we explored the...

Monetary incentives underlie academic publications, especially in countries where many researchers' incomes are performance-based. Evidence has documented that social ties improve the chances of publication in journals, whereas building and maintaining social ties require resources. We develop a...

This study aims to determine how sustainability reporting disclosures and report format affect company performance in India's mandatory reporting environment. The study employed feasible generalised least square, panel-correlated standard errors and probit regression. The sample size is 80, and...

We study how signaling skills that are specific to college majors affect labor market outcomes of college graduates. We rely on census-like data and a regression discontinuity design to study the impacts of a well-known award given to top performers on a mandatory nationwide exam in Colombia....