Purpose – This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. We seek to draw implications for thinking and researching environmental accountability at the higher level than the...

This research investigates the association between debt overhang and carbon emissions. We employ a sample of 2,043 U.S. firm-year observations over a period of 14 years from 2007 to 2020. Our findings reveal that the debt overhang problem increases carbon emissions. This finding holds when we...

This study examines the impact of the Chief Executive Officer (CEO)’s interlocking, created through serving on other companies’ audit committees and/or boards, on corporate social responsibility (CSR) performance of the focal company (interlocked CEO’s company) and that of its linked...

Motivated by the increasing growth in both non-quantitative corporate disclosure and seasoned equity offerings (SEOs) in the US, we take a fresh look at the accelerated offering decision in SEOs, with a specific focus on readability of annual reports in 10-K filings. Using a sample of 2,520...

Motivated by the increasing growth in both non-quantitative corporate disclosure and seasoned equity offerings (SEOs) in the US, we take a fresh look at the accelerated offering decision in SEOs, with a specific focus on readability of annual reports in 10-K filings. In particular, we examine...

We examine the impact of COVID-19 on changes in firm value, and the moderating role of firm-level sustainability performance on this relationship. We find that firms domiciled in countries where the COVID-19 impact is more devastating experience greater decline in firm value. The negative impact...

This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. Using a sample of 44 countries, we find that that countries with a higher level of corporate carbon emissions suffered from higher COVID-19 impact. Further,...