Purpose This paper explores which fundamental aspects of US insurance firms are significant factors in determining whether a firm will be a target or acquirer firm. Design/methodology/approach By focusing on 251 mergers and acquisitions (M&A) deals (119 target firms and 132 acquirer firms) over...

This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations from 65 countries between 2003 and 2021. In the research model, firm characteristics and macroeconomic and...

This paper investigates whether intellectual capital and its components (human, relational, innovation, and process capitals) have meaningful information on firm value. Full sample consists of 148 listed Turkish manufacturing firms over the period of 2005-2017. We show that our extended Ohlson...

This paper examines the effects of country-level governance—such as voice and accountability, political stability, government effectiveness, regulatory quality, rule of law, and control of corruption—on the capital structure and investment financing decisions of firms. The full sample...