... Limited Licensed re-use rights only Central bank communication Financing constraints Information asymmetry Expectation management Double machine learning Shanghai Philosophy and Social Science Project 2023EZZ004 Funding: This research is supported by Shanghai Philosophy...

... propensity score matching approach) and fixed effects. Furthermore, the study incorporates the interaction effects of (a) corporate governance level and (b) information asymmetry level. Findings The novel findings of this study are twofold. First, employee stock ownership plans (ESOPs) significantly...

...-year observations of non-financial companies listed on the Stock Exchange of Thailand (2019–2023), the study employs regression models based on insights drawn from information asymmetry and agency theories to investigate the links between ESG reporting quality, debt maturity structure and investment...

... Information asymmetry G40 G41 G32 M41 The last several years in accounting science have seen a concentration on the behavioral approaches, as the need of distinguishing between acceptable and unacceptable conduct from an accounting standpoint has emerged (Almasarwah et al., 2021...

... degree of information asymmetry. Besides, the government’s regulatory reforms on corporate disclosures enhance the predictive ability of tone. Research limitations/implications The study suggests the naïve Bayesian algorithm as a cost-efficient alternative for human coding in textual analysis. Also...

... Mbanyele can be contacted at: wmbanyele@sdu.edu.cn 06 05 2020 23 12 2020 23 03 2021 Brazil Board interlock Director network Economic policy uncertainty Emerging market Information asymmetry Corporate governance Stock liquidity D85 G14 G18 G34 L14 Robust...

..., and that is, the economic policy uncertainty will lower the quality of corporate information disclosure, exacerbate the information asymmetry among investors and then reduce the stock liquidity. Investors are not all homogeneous, and thus, a high proportion of informed traders in stock trading will lift the level...