The rapidly expanding digital economy drives the enterprise's digital transformation. This study examines the influence of CEO overconfidence on enterprise digital transformation from a behavioral finance approach. We discovered that (1) CEO overconfidence significantly and positively...

This paper examines the effect of the lead independent directors who serve on audit committees on financial reporting quality and external audit firm interactions. Lead independent director is a position on companies' boards of directors that encompasses several responsibilities, including...

This paper examines the effect that lead independent directors serving on the board have on corporate tax policy. Through reviewing and approving board meeting agendas, lead independent directors (LIDs) could affect corporate tax policy by influencing the tax-related content in board meeting...

Insiders have private information and often disclose non-GAAP earnings metrics with the claim that such metrics inform investors about earnings persistence. However, because insiders have private information about earnings persistence, they have opportunities to take advantage of this...