This study investigates the impact of two changes to the auditor's report - a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities - and the characteristics of the audit committee on bank directors' perceptions...

The EU taxonomy, introduced in 2022, is a comprehensive classification system categorizing environmentally sustainable economic activities. This study examines the impact of incorporating EU taxonomy data into corporate environmental disclosure on investor judgments. Through five experimental...

This paper analyzes the moderation effect of government responses on the impact of the COVID-19 pandemic, proxied by the daily growth in COVID-19 cases and deaths, on the capital market, i.e., the S&P 500 firm's daily returns. Using the Oxford COVID-19 Government Response Tracker, we monitor 16...

This experimental research investigates the effect of different types of environmental information on investor judgment. By examining three experimental cases varying the level of environmental disclosure, we evaluate the investment judgments of professional (Study 1) and private German...