Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector Raffaela CascielloMarco MaffeiDavid A. Ziebart Original Research Open access 24 March 2024 Pages: 87 - 146
The scorching temperatures shock effect on firms’ performance: a global perspective Chai Liang HuangLai Ferry Sugianto Original Research 21 March 2024 Pages: 1651 - 1732
Bank intervention and firms’ earnings management: evidence from debt covenant violations Yichu HuangLei ChenFrank Hong Liu Original Research Open access 12 March 2024 Pages: 237 - 264
Two-tier board characteristics and expanded audit reporting: Evidence from China Emad NoureldeenMohamed ElsayedJianming Ye Original Research Open access 08 March 2024 Pages: 195 - 235
Machine learning and trade direction classification: insights from the corporate bond market Mark FedeniaTavy RonenSeunghan Nam Original Research 08 March 2024 Pages: 1 - 36
Vertical propagation of default risk along the supply chain Mu-Shu YunKo-Chia Yu Original Research 05 March 2024 Pages: 63 - 85
Short-term credit policies and operating performance Godfred Adjapong AfrifaIshmael TingbaniHussein Halabi Original Research Open access 26 February 2024 Pages: 1755 - 1790
Order backlog and its association with fundamental analysis metrics and future earnings Rajiv BankerRussell BarberHan-Up Park Original Research 26 February 2024 Pages: 1733 - 1753
Hedge fund activism and corporate intangible capital investments Christof BeuselinckLuc Desrousseaux Original Research 20 February 2024 Pages: 37 - 61
Stock price crash and information environment: Do CEO gender and financial expertise matter? Ammar Ali GullAmmar AbidRizwan Mushtaq Original Research 09 February 2024
Macroeconomic uncertainty and earnings management: evidence from commodity firms Alessandro Paolo RigamontiGiulio GrecoAlessandro Capocchi Original Research Open access 08 February 2024 Pages: 1615 - 1649
Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness Dong Drew LiWenguang LinZheng Cheng Original Research 04 February 2024 Pages: 1291 - 1328
Perk consumption and CEO turnover Yifan ZhanHung-Gay FungWai Kin Leung Original Research 04 February 2024 Pages: 1525 - 1568
External social networks and tax avoidance Chih-Liang LiuJunmao Chiu Original Research 02 February 2024 Pages: 1459 - 1504
Syndicated loans: mapping the trends, sources and intellectual evolution Mohammed SahartiSajid M. ChaudhrySyed Mujahid Hussain Original Research 01 February 2024 Pages: 1569 - 1592
You scratch my back and i scratch yours: evidence from relationship-based bidding in IPO auctions Wenjun Wang Original Research 30 January 2024 Pages: 1593 - 1613
Military directors and stock price informativeness: What's all the fuss about? Tasawar NawazTahseen Nawaz Original Research Open access 20 January 2024 Pages: 1505 - 1523
The impact of political uncertainty on the cost of capital Frank KwabiAndrews OwusuAgyenim Boateng Original Research 20 January 2024 Pages: 1397 - 1429
Social media disclosure and reputational damage Xing HuanAntonio ParbonettiZhewei Zhang Original Research 20 January 2024 Pages: 1355 - 1396
Public access to in-house meeting reports and stock liquidity: evidence from China Hanyu ZhangRong DingHang Zhou Original Research 16 January 2024 Pages: 1431 - 1458
An improved criterion for almost marginal conditional stochastic dominance Wei-Han LiuJow-Ran ChangGuo-Jun Yang Original Research 13 January 2024 Pages: 1251 - 1290
Corporate investment decisions with switch flexibility, constraints, and path-dependency Spiros H. MartzoukosNayia PosporiLenos Trigeorgis Original Research 10 January 2024 Pages: 1223 - 1250
Audit committee equity incentives and stock price crash risk Zhe ShenHaili LiXinming Liu Original Research 30 December 2023 Pages: 1145 - 1190
Research note: An investigation of the relation between pre-IPO dividends and vendor sales Paul B. McGuinness Original Research 23 December 2023 Pages: 889 - 910
The externality of politically connected directors’ resignations on peers’ cost of debt Ting LiuShaoqing KangLihong Wang Original Research 19 December 2023 Pages: 1191 - 1221
Realized higher moments and trading activity Shu-Fang Yuan Original Research 14 December 2023 Pages: 971 - 1005
CEO power and corporate strategies: a review of the literature Sanjukta BrahmaFotini Economou Original Research Open access 11 December 2023 Pages: 1069 - 1143
Optimal dividend decisions with capital infusion in a dynamic nonterminal bankruptcy model Shu ZhangPeimin ChenChunchi Wu Original Research 11 December 2023 Pages: 911 - 951
Opioid crisis effects on local firms’ risk Sabri BoubakerZied FtitiWael Louhichi Original Research 08 December 2023
Earnings quality and board meeting frequency Nikos VafeasAdamos Vlittis Original Research Open access 03 December 2023 Pages: 1037 - 1067
The impact of the Paycheck Protection Program on the risk-taking behaviour of US banks Stefano Filomeni Original Research Open access 01 December 2023 Pages: 1329 - 1353
Chalk it up to experience: CEO general ability and earnings management Leila ZbibKourosh AmirkhaniDouglas Fairhurst Original Research 30 November 2023 Pages: 1007 - 1036
Effect of FinCredit on income inequality: the moderating role of financial inclusion Xuan T. T. PhamThu B. Luu Original Research 25 November 2023 Pages: 953 - 969
Consistent valuation: extensions from bankruptcy costs and tax integration with time-varying debt Nguyen Kim-DucPham Khanh Nam Original Research 24 November 2023 Pages: 719 - 754
Are directors with foreign experience better monitors? Evidence from investment efficiency Xueman XiangCarl R. ChenQizhi Tao OriginalPaper 15 November 2023 Pages: 799 - 840
Liquidity difference between non-U.S. and U.S. IPOs on the NYSE listings Jang-Chul KimKaun Y. LeeHa-Chin Yi Original Research 14 November 2023 Pages: 365 - 387
Cash flow sensitivity of cash: when should we use it to measure financial constraints? Weiping HuXiao ZhangYe He Original Research 13 November 2023 Pages: 637 - 682
A reduced-form model for lease contract valuation with embedded options Chuang-Chang ChangHsiao-Wei HoYildiray Yildirim Original Research 10 November 2023 Pages: 841 - 864
CEO confidence matters: the real effects of short sale constraints revisited Juwon JangEunju Lee Original Research 07 November 2023 Pages: 603 - 636
The impact of economic policy uncertainty and inflation risk on corporate cash holdings Bijoy Chandra DasFakhrul HasanSoma Rani Sutradhar Original Research Open access 07 November 2023 Pages: 865 - 887
CFO overconfidence and conditional accounting conservatism Lu QiaoEmmanuel AdegbiteTam Huy Nguyen Original Research Open access 06 November 2023 Pages: 1 - 37
What do dividend changes reveal? Theory and evidence from a unique environment Abdullah AlGhazaliKhamis Hamed Al-YahyaeeYilmaz Guney Original Research Open access 04 November 2023 Pages: 499 - 552
Corporate social responsibility and myopic management practice: Is there a link? David K. DingChristo FerreiraUdomsak Wongchoti Original Research 29 October 2023 Pages: 271 - 308
The risk of SIN or socially irresponsible stocks Alireza RezaeianMarie Racine OriginalPaper 25 October 2023 Pages: 755 - 798
Forced consolidation Anna PomeranetsDaniel G. Weaver Original Research 19 October 2023 Pages: 579 - 601
Do environmental and social practices matter for the financial resilience of companies? Evidence from US firms during the COVID-19 pandemic Hachmi Ben AmeurSelma Boussetta Original Research 19 October 2023
CEO power, corporate risk management, and dividends: disentangling CEO managerial ability from entrenchment Mike AdamsWei JiangTianshu Ma Original Research Open access 17 October 2023 Pages: 683 - 717
Robust lessons learned from bank failures during the Great Financial Crisis Cullen F. Goenner Original Research 13 October 2023 Pages: 449 - 498
Corporate social responsibility, earnings management and firm performance: evidence from panel VAR estimation Mark AndersonSoonchul HyunHussein Warsame Original Research 12 October 2023 Pages: 341 - 364
