We take the papers, on performance appraisal of land consolidation (including land consolidation benefits, etc.) published in the core journals in the Chinese Journal Full-text Database, as the study samples; conduct analysis in terms of the number of papers, the paper source journals, the...

In this study, building upon the relative performance evaluation framework and agency theory we study issues related to long-term as well as short-term compensation for CIOs. We reveal that long-term CIO compensation is linked to a firm’s stock performance while short-term CIO compensation is...

Amendments to NASD Rule 2711 and NYSE Rule 472, enacted in May 2002, mandate that sell-side analysts disclose the distribution of their security recommendations by category of buy, hold, and sell. This regulation enhances the transparency of analysts' information and mitigates the...

In this study, we examine whether the initiation of credit default swaps affects the reference entity's executive compensation design. With both human capital and financial capital highly associated with the firm's bankruptcy risk, risk averse managers prefer cash compensation over option...

This study investigates why financial analysts participate in non-covered firms’ conference calls. Consistent with the view that firms benefit from information commonalities and complementarities with connected peers, we hypothesize that analysts are more likely to participate in a non-covered...

We show that the uncertain talking at the European Central Bank’s press conference raises stock returns of the Eurozone. By decomposing the uncertain talking into two types, we find that the positive returns are driven by one type, the average meaning of which is represented by words "risk”,...

Almost 30 years after the introduction of the CIO position, the ideal CIO reporting structure (whether the CIO should report to the CEO or the CFO) is yet to be prescribed. There is an intuitive assumption among some proponents of IT that the CIO should always report to the CEO to promote the...

While product review systems that collect and disseminate opinions about products from recent buyers are valuable forms of word-of-mouth communication, evidence suggests that they are overwhelmingly positive. Kadet notes that most products receive almost five stars. Chevalier and Mayzlin also...

Cybersecurity is a significant concern for businesses worldwide among management, stakeholders, and regulators. In this paper, we explore the spillover effect of customer firms’ data breaches on their upstream supplier firms’ cost management strategies, proxied by cost stickiness, a...

The emergence of large language models (LLMs), such as Generative Pre-trained Transformers (GPTs), presents new interdisciplinary research opportunities for accounting and finance scholars. Unlike standard supervised machine learning (ML) approaches, which require large volumes of labeled data,...