This article examines the effects on cost stickiness of firms' involvement in corporate social responsibility (CSR) activities. Cost stickiness represents asymmetric cost behavior whereby the magnitude of cost increases in response to an increase in the activity level is greater than the...

In this systematic literature review we synthesize the empirical archival research on the consequences of local social norms (i.e. social capital, religiosity, gambling, and corruption) on accounting, finance, and corporate governance outcomes in an international setting. This review focuses on...

This paper examines empirically the effect of managerial ability on firm-level investment efficiency, and the joint effect of managerial ability and financial reporting quality on stock price crash risk conditional on level of investment. Using a managerial ability measure developed by Demerjian...

Corporate life cycle has received considerable interest in the accounting, finance and corporate governance literature. We synthesize this literature to inform readers about the valuable insights gained from these studies, and to outline knowledge gaps and future research directions. Although...