... or strength but also on the divergence of managerial risk-taking incentives. Managerial heterogeneity Risk-taking incentives Firm risk Firm performance Executive compensation G30 G32 Although incentive heterogeneity typically stems from managerial diversity, this evidence suggests...

... 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...

... network Information opacity Firm value Social capital theory Agency theory G30 L20 Z13 Recent research examines the role of firm social networks, connections of managers and directors with external employees through shared education, work experience, or social activities, in shaping...

... Investment efficiency Informed trading G30 G34 G38 Post-Funding Project of the National Social Science Fund of China 24FJYB079 H2. Firms will likely experience a worse operating performance after receiving and responding to the inquiry letters on more pages, with more words...

... Licensed re-use rights only G30 G32 In addition to documenting the positive influence of CSR on firms’ supply of trade credit during the crisis, we examine the possible externalities for these firms of their continued extension of trade credit. The extant literature shows that granting trade...

... management G30 M14 In 2007, the US Securities and Exchange Commission (SEC) took a significant step in allowing cross-listing foreign firms to file accounts based on the application of International Financial Reporting Standards (IFRS) as an alternative to providing financial statements based...

... Depositor discipline Deposit insurance Dual banking Banking regulation G14 G21 G28 G30 The banking industry tends to have a serious moral hazard problem compared to other commercial industries as banks are more likely to take risks in financial activities. Accordingly, the market seems...

... Banerjee can be contacted at: pbanerjee@iimidr.ac.in Working capital management Product market fluidity Cash conversion cycle Components of working capital M41 G30 G31 This study investigates the relationship between working capital management (WCM) and firms' product market...

... 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...

... Emerald Publishing Limited Licensed re-use rights only Government customer concentration Corporate innovation Government relations G21 G30 G38 Recent studies demonstrate that sales to a limited number of customers can have a substantial impact on a firm’s business outcomes...

... Kadzima can be contacted at: kdzmar002@myuct.ac.za © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Mimicking Cash holdings Firm value Diminishing returns Macroeconomic conditions G20 G30 G32 Recent studies report evidence...

... uncertainty Sustainability performance ESG Firm's life cycle Europe Panel data C23 G18 G30 P34 To build the image of responsible corporate citizens among investors, consumers and other stakeholders, many firms share publicly their sustainability performance [environmental, social...

... rights only Corporate digital transformation Corporate tax avoidance Tax effort Tax management Tax haven G10 G23 G30 Along with the COVID-19 pandemic, digital technologies, such as artificial intelligence, blockchain technology, cloud computing, and big data have accelerated...

... Accruals earnings management Earnings management Legal regime Post-SEO performance Real activities manipulation G30 K42 M40 This study uses cross-country data to examine the association between earnings management (accruals earnings management (AEM) and/or real activities manipulation...

... to better understand the effect of stock price crash risk on country-specific idiosyncratic features. The authors discuss a controversial anti-takeover mechanism that has been debated by Brazilian policymakers. Anti-takeover mechanisms Crashes Risk G12 G30 G34 We examine the effect...

... score based on the firm's industry and local peers. Panel D provides the statistics for our control variables. Appendix provides a description of all variables Herding Corporate social responsibility Peer effect G30 L20 R30 Corporate social responsibility (CSR) has...

... cash G30 G39 Using 11,407 firms with 125,414 firm-year observations from seven Asian countries, we employ the partial adjustment model to understand the speeds of adjustment whenever there is a deviation from the target cash level and extend the arguments of prior authors (Gao et al...

...@massey.ac.nz 16 12 2020 14 06 2021 27 07 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only G30 G31 This study examines whether and how CEO financial expertise affects corporate decision-making in the presence of strong...

... a better information environment significantly reduces individual investors' information disadvantage. This finding could be of interest to both academic researchers and regulators. Fire sales Underpricing Individual investor behavior Analysts’ price-correcting forecasts G14 G30 M41...

... Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Financial constraints Africa Investment–cash flow sensitivity Global financial crisis G20 G30 G32 Motivated by the aforementioned mixed results and the dearth of research on Africa, we study the evolution...