This study examines Indian firms that go public overseas through American Depository Receipts (ADRs) and Global Depositary Receipts (GDRs) and investigates the performance of ADRs and GDRs as a means of raising finance overseas for such firms. Our sample is composed of 124 firm year observation...

SPACs or Special Purpose Acquisition Companies are shell companies, created to raise capital and used by private firms to access capital markets. Using a global sample of SPAC firms, this study assesses their performance and finds evidence of significant positive abnormal returns for SPAC firms...

Purpose: This paper aims to investigate the impact of the COVID-19 pandemic on the corporate governance practices in the UK. The authors adopt a case study approach and use content analysis, using internal and external media releases as well as annual reports to analyse the impact of the...

We examine the impact of board level digital expertise on firm performance for a sample of FTSE 350 firms over the period 2013 to 2018. We find that the presence of digital experts on the boards is significantly and positively related to firm performance. We conduct several additional tests to...

Impact investing is based on using the ESG framework as a tool to evaluate firms that engage in generating positive impact. Most impact investors and fund managers now integrate the ESG framework in their investment and stock-picking process. However, due to lack of standardisation of ESG...

What is the impact of the COVID-19 crisis on the corporate governance practices of firms? In this paper, first, we discuss the impact of COVID-19, then analyse how corporate governance practises have been affected and conclude with recommendations of policies to be adapted by firms in principle...

This study examines the performance of corporate sustainable bonds. Unlike traditional bonds, the proceeds of sustainable bonds are utilized for financing projects to bring about environmental and socio-economic benefits. First, we analyse the market reaction to traditional and sustainable bond...