Purpose – The purpose of this paper is to examine whether non‐mandated earnings disclosures include value‐relevant information and affect information asymmetry and stock market liquidity. Design/methodology/approach – The event study methodology explores the informational content of...

Purpose – The purpose of this paper is to examine the effect of institutional investors’ ownership and type on information asymmetry and stock market liquidity in France. Design/methodology/approach – The sample includes 162 French-listed firms from 2007 to 2009. The methodology relies on...

Purpose – The purpose of this paper is to examine the effect of institutional investors’ ownership and type on information asymmetry and stock market liquidity in France. Design/methodology/approach -The sample includes 162 French-listed firms from 2007 to 2009. The methodology relies on...

Purpose – The purpose of this paper is to examine whether non-mandated earnings disclosures include value-relevant information and affect information asymmetry and stock market liquidity. Design/methodology/approach – The event study methodology explores the informational content of good,...

Purpose This study provides new insights into the relationship between the heterogeneity of institutional investors (IIs) and corporate tax avoidance (CTA). It also investigates whether family ownership moderates this relationship. Design/methodology/approach Based on a sample of 200...