This paper investigates whether U.S. banks' assets and liabilities, reported using Fair Value Accounting (FVA) under SFAS 157 Fair Value Measurement, are associated with information asymmetry among equity investors during the 2008 Global Financial Crisis. Using bid-ask spread as a proxy for...

This paper investigates the impact of the Shanghai–Hong Kong Stock Connect (SHSC) scheme on corporate social responsibility (CSR) in China. This SHSC scheme as a market liberalization policy provides domestic and foreign investors mutual access to capital markets in China. Using a...