... G14 G18 G32 G38 O43 O47 Postdoctoral Research Foundation of China 2022M720048 http://dx.doi.org/10.13039/501100010031 Ministry of Education of the People's Republic of China, Department of College Student Affairs Key Fields Demand-Supply Matching and Employment-Education...

... 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Analyst coverage Earnings management Information effect Peer effects Social networks D83 G32 M41 The Talent Fund of Beijing Jiaotong University 2025XKRCW003...

..., thereby generating a continuous flow of information that enhances monitoring by the controlling shareholder (Dou et al., 2022). Controlling shareholders' fund management FSAs Corporate governance Stock price crash risk G32 O16 G21 G34 National Natural Science Foundation...

... the ESG rule for retirement plan fiduciaries [5] . G21 G32 G24 H3a. The ESG-based matching behavior between borrowers and lenders, which is expected under H1 , is more pronounced in politically liberal (“blue”) states. H3b. The association between...

... by the Research Achievements of Jiangsu Social Science Fund Project (24GLC016) awarded to Zhuo Li and the Fundamental Research Funds for the Central Universities, Sun Yat-sen University (2025qntd62) awarded to Shanzhong Du. D22 G32 M15 VAT refund reform Labour upgrading Financing constraint R...

... corporate sustainability. Green bonds Financial constraints Environmental performance Spillover effect G12 G32 G38 National Natural Science Foundation of China 72473155 http://dx.doi.org/10.13039/501100001809 National Natural Science Foundation of China 72403019 http...

... by demonstrating that digital transformation fosters asset-light enterprise structures and develops intangible knowledge assets to (1) enhance enterprises’ capacity to capitalize on investment opportunities and (2) identify viable long-term investment opportunities. D22 G32 M15 June Cao can...

... Licensed re-use rights only Board IT expertise Corporate cybersecurity governance Digital innovation Cyber risk management Corporate governance Investor protection IT investment G30 G32 G34 L86 O33 National Social Science Fund of China 21BJY146 http://dx.doi.org/10.13039...

... characteristics and significant presence of family firms in the market. Financial reporting quality Family firms SEC comment letters SEC scrutiny G32 M41 The SEC’s comment letter process serves as a critical mechanism for enforcing disclosure standards and ensuring the integrity of financial...

.... G40 G41 G58 G32 G31 This research contributes to the literature on the relationship between fame and business outcomes in a variety of ways. First, this paper is the first, to our knowledge, to establish empirical and theoretical linkages between CEO celebrity and cash reserve policy...

... Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Robot adoption Loan pricing Default risk Information risk G21 G32 City-level political and economic data are obtained from the China Stock Market and Accounting Research (CSMAR) database. Our sample period...

... words, and the total word count, excluding non-word characters and common stopwords. We then calculated the sentiment or “tone” of each report using the following formula: Corporate credit ratings Sentiment analysis Risk assessment Financial markets Sustainable finance G24 G32 Q56...

... restriction Liquidity risk Stock price crash risk Information disclosure quality Allocation efficiency G28 G30 G32 In a market with incomplete information, banks’ unwillingness to pay excessive attention for the monitoring role of information led to significant amount of short-term loans...

... a Chinese–foreign joint venture bank, or establishing a wholly foreign-owned bank [7] . G21 G32 G33 International financial liberalization in recent decades has fostered foreign investment in emerging economies and attracted much attention from academics and policymakers [1...

... is the corresponding author and can be contacted at: thewarapperumage.dissanayake@hdr.qut.edu.au , sulochana@mgt.rjt.ac.lk Corporate strategy CEO characteristics Corporate risk taking Engineering CEO Organisational policies D81 G32 G34 D23 Prior research highlights that CEOs...

... strategy Prospectors Defenders Abnormal cash holdings Firm performance Corporate liquidity G30 G31 G32 As an asset of critical and strategic importance, the amount of cash held by public companies has drastically increased over the last few decades (Bates et al., 2009 ; Foley...

... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Innovation Annual report Official visits R&D subsidy China G32 G34 Information asymmetry is identified as the major obstacle to efficient capital allocation (Besanko and Thakor, 1987a). Signaling...

... Insurance effect COVID-19 G01 G32 G34 In the wake of global upheavals such as the dot-com bubble, the 2008 financial crisis, and the recent COVID-19 pandemic, the efficacy of prioritizing environmental, social, and governance (ESG) criteria in corporate strategy has become a pivotal issue...

... is more pronounced for firms with lower access to trade credit financing. Overall, the findings provide consistent support for our conjectures. Environmental regulation Carbon emission trading scheme Earnings smoothness Cost of capital M48 M41 G32 Businesses are much more volatile...

... © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Intraday data Event studies Earnings announcements Analyst forecasts Key developments Market efficiency COVID-19 Big data in finance G24 G32 G11 G12 G14 C58 C33 The total...