The recent years have seen the emergence and proliferation of online platforms that serve as an intermediation to connect demand and supply, ranging from business-to-business (B2B) platforms connecting buyers and sellers to peer-to-peer labor platforms connecting customers and service providers...

This study examines whether and how the practice of providing CSR information in the management discussion and analysis (MD&A) section of annual reports affects the relation between CSR performance and firm value in an international context. Based on a large sample from 42 countries, our results...

We find that dividend paying firms exhibit better corporate social responsibility (CSR) performance in the following year than non-paying firms. We find that this relation can be explained by stakeholder relationship management through CSR, as dividend payout reflects the shareholder-stakeholder...

Using the staggered adoption of anti-re-characterization laws (ARL) as an exogenous shock to creditor rights, we study the causal effects of creditor rights on borrowers' accounting conservatism. ARL precludes the re-characterization of securitized assets which otherwise can be re-characterized...