The popularity of the ESG investment necessitates enterprises to concentrate on sustainability values and governance capabilities. The burgeoning green bond market provides opportunities for a growing number of enterprises to achieve green transformations. Utilizing green bond issuance data from...

This paper examines the link between adverse early-life experiences of CEOs and accounting policy choice, in particular whether a CEO's experience of the Great Chinese Famine impacts the accounting conservatism of his or her company. Our results show that companies whose CEOs had famine...

This paper intends to link CEOs' adverse early-life experiences to accounting policy choice, by investigating whether a CEO's Great Chinese Famine experience impacted on corporate accounting conservatism. Our results show that companies whose CEOs had famine experience in their early life used...