... of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . G30 G32 K40 Q50 the Polish National Agency for Academic Exchange...

... Publishing Limited Licensed re-use rights only Corporate risk-taking Business group affiliation Financial constraints Economic policy uncertainty G30 D80 D8 The effects of economic policy uncertainty (EPU) have been explored extensively in the extant literature. Sahinoz and Cosar...

... flexibility and financial hedging based on portfolio interrelationships. © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Operational hedge Crash risk Operating leverage Earnings management Liquidity D24 G10 G30 M41 Kogan et...

... to indirectly study private firms using more readily available data from public firms led by private CEOs. Dividends Private firms CEO turnover Insider CEO Outsider CEO Boards G30 G35 M12 In this study, we examine public firms that are replacing their incumbent CEO and investigate...

... Corporate diversification Corporate investment G30 G38 L25 There is a well-established literature on the role of economic policy uncertainty (hereafter EPU) on corporate policies and outcomes (Demir and Ersan, 2017 ; Fang et al., 2018 ; Gulen and Ion, 2016 ; Ilyas et al...

... Financing decisions National culture G30 G32 G41 This study investigates the impact of national culture on the dynamics of leverage ratios. An empirical regularity when testing the static determinants of observed debt ratios is the fact that knowing the nationality of a company partially helps...

... of the IC and its sub-components on the technical efficiency of the Indian banks during the period from 2005 to 2019 within the panel data framework. Intellectual capital Technical efficiency DEA Indian banks G21 G28 G30 Rupjyoti Saha can be contacted at: rupjyoti.1122...

...&A). Mergers and acquisitions Information asymmetry Valuation G30 G32 Since the seminal paper by Akerlof (1970) , the dominant viewpoint has been that within the context of a two-party transaction information asymmetry is favoring the seller, who possesses relevant knowledge about...

... G30 M12 Outside directors were first introduced into Korean listed companies in an effort to improve the transparency of corporate governance in the aftermath of the Korean financial crisis in 1997. The participation of outside experts on the board of directors has the advantage of implementing...

... D22 G30 G32 G35 The top 1000 listed entities based on market capitalization (calculated as on March 31 of every financial year) shall formulate a dividend distribution policy which shall be disclosed [on the website of the listed entity and a web-link shall also be provided...

... in the prior year. Source: Boardex Tobin's q (AT+(CSHO^*PRCC_F)-CEQ)/AT. Source: Compustat Note(s): This table reports key variable definitions and the sources of construction Source(s): Created by author D22 G23 G30 G34 G39 Board gender diversity...

... rights only Family firms Zero-leverage Debt Capital structure G30 G32 The prevalence of zero-debt (ZD) firms is not a recent observation (see Graham (2000) and Strebulaev and Yang (2013) , among others). Prior research has also documented that zero leverage (ZL) is a persistent...

... 2022 Emerald Publishing Limited Licensed re-use rights only M&A announcement Cumulative abnormal return Pharmaceutical industry G30 G34 In 2018, the pharmaceutical industry accounted for US$1.2 trillion (IQVIA, 2019) of revenues worldwide; the growth registered a +6.14...

...@merrimack.edu 03 09 2022 01 12 2022 06 12 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Employee litigation Securities class action lawsuits Workplace environment G30 G32 G34 The workplace environment has...

... Risk-taking Saudi firms Standard deviation of ROA Leverage Altman Z-score G30 G32 M41 Whether managerial ability is advantageous for firms is a debatable subject and therefore an essential research question that is worth analysing. Neoclassical economic theory, followed...

.... The study investigates the intermediating role of intraindustry competition in fostering firms' acquisitiveness. Mergers and acquisitions Emerging markets Business synergy G30 G34 We tackle and contrast the two opposing viewpoints on the relationship between acquirer–target similarity...

... at: parhiz@fiu.edu 30 01 2022 03 02 2022 03 02 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only B-corporations Stakeholders Shareholders Impact measurement Global firms C21 C32 C33 G30 L10 Firms operate...

... Licensed re-use rights only Bank debt Public debt Institutional investors distraction Corporate governance G21 G23 G30 M41 Institutional investors not only have substantial investments in the firm but have the expertise, thus playing an active role in corporate governance (i.e...

...@iau.edu.sa 24 02 2021 19 05 2021 28 07 2021 21 09 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Cash holding Financial determinants Shariah compliance Islamic finance G30 G32 G39 Corporate cash holdings...

... G12 G30 Q54 Hence, the h i t can be modelled as: h i t =   ω i +   β i h i , t − 1 +   α i f i , t − 1 2 The conditional covariance matrix Σ t = E [ ϵ t   ϵ t ′ | σ t − 1...