... heterogeneity Risk-taking incentives Firm risk Firm performance Executive compensation G30 G32 Corporations' willingness to take risks in the pursuit of profitable opportunities is essential for economic growth (Baumol et al., 2007 ; John et al., 2008). Risk-averse managers...

... G30 G31 O3 Organizational ambidexterity (AMBI) refers to a firm's ability to balance between exploring new opportunities and exploiting existing capabilities (March, 1991 ; Beckman, 2006 ; Raisch and Birkinshaw, 2008 ; Lu and Wang, 2015). It is a critical strategic priority for firms...

... 06 08 2025 06 10 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Social network Information opacity Firm value Social capital theory Agency theory G30 L20 Z13 Recent research examines the role of firm social...

... Publishing Limited Licensed re-use rights only Exchange inquiry letter Operating performance Investment efficiency Informed trading G30 G34 G38 Post-Funding Project of the National Social Science Fund of China 24FJYB079 Fund of the National Natural Science Foundation...

... Licensed re-use rights only Trade credit Social responsibility Pandemic G30 G32 When the global economy experiences unprecedented shocks and liquidity becomes restricted, firms must rely on alternative sources of financing. Research finds that receiving trade credit can...

... Accruals earnings management Cross-listing IFRS Investor protection Real earnings management G30 M14 Siegel (2005) provides a contrary view to the legal bonding theory using the reputational bonding hypothesis. The author argues that the disclosure requirement and oversight from SEC...

... behavior within Indonesia's dual banking system. The utilization of a comprehensive non-public dataset from regulatory authorities adds to the originality of the research. Lewis Liu can be contacted at: l.liu@business.uq.edu.au G14 G21 G28 G30 The banking industry tends to have a serious...

... cycle Components of working capital M41 G30 G31 This study investigates the relationship between working capital management (WCM) and firms' product market competition (PMC). To represent PMC, we use the “product-market-fluidity” index (PMF) developed by Hoberg et al. (2014...

... the importance of decomposing production deviation into positive and negative values. G30 J33 M11 Aktham Maghyereh can be contacted at: a.almaghaireh@uaeu.ac.ae 19 11 2023 26 02 2024 23 03 2024 26 03 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited...

... al., 2013 ; Mills et al., 2013). HyunJun Na can be contacted at: hjna@adelphi.edu 11 03 2023 27 10 2023 11 12 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only G21 G30 G38 The main findings...

... Diminishing returns Macroeconomic conditions G20 G30 G32 Recent studies report evidence suggesting that peer firms, in addition to firm-specific and macroeconomic factors, significantly influence corporate financing and investment policies. For example, Leary and Roberts (2014) find...

... uncertainty and sustainability performance in the European context. Economic policy uncertainty Sustainability performance ESG Firm's life cycle Europe Panel data C23 G18 G30 P34 The structure of the rest of the study is as follows: Next section develops hypotheses based on prior...

...., 2019), and a higher risk of investigation and punishment by tax authorities (Mills et al., 2013), thus reducing corporate tax avoidance (Shen et al., 2021). Corporate digital transformation Corporate tax avoidance Tax effort Tax management Tax haven G10 G23 G30...

... to refrain from using the costly earnings management, RAM, and favour the less costly option, AEM. Accruals earnings management Earnings management Legal regime Post-SEO performance Real activities manipulation G30 K42 M40 This study uses cross-country data to examine...

... 2022 Emerald Publishing Limited Licensed re-use rights only Anti-takeover mechanisms Crashes Risk G12 G30 G34 Second, we also contribute to the literature on poison pills because, to the best of our knowledge, this is the first study to examine the effect of stock price crash...

... Nofsinger can be contacted at: jnofsinger@alaska.edu 06 12 2020 23 12 2021 15 01 2022 23 01 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Herding Corporate social responsibility Peer effect G30 L20 R30...

... Excess Deficit cash G30 G39 Corporate cash holdings has been a much-debated topic in corporate finance, and prior studies have attempted to explain the factors determining them (Bates et al., 2009 , 2018 ; Riddick and Whited, 2009 ; Ferreira and Vilela, 2004 ; Faulkender...

... decisions of financial expert CEOs in the following section. Financial expert CEOs The anti-corruption campaign SOEs Corporate investment decisions G30 G31 The literature demonstrates that managers' working experience is an important factor that affects firm behaviour...

... a better information environment significantly reduces individual investors' information disadvantage. This finding could be of interest to both academic researchers and regulators. Weiwei Wang can be contacted at: weiweiwang@weber.edu G14 G30 M41 We contribute to the growing literature...

... constraints Africa Investment–cash flow sensitivity Global financial crisis G20 G30 G32 Oppenheimer Memorial Trust The effect of financial constraints on real decisions is one of the most contentious issues in corporate finance. To analyse the effects of financial constraints...