Abstract Research Question/Issue Over the last decades, research on the relationship
between national institutions, governance mechanisms, and firm outcomes has been …

Earnings smoothing via accounting discretion could improve or garble actual earnings
information. Although managers prefer a less volatile earnings path and perceive lower risk …

The effect of investor sentiment on stock volatility is a highly attractive research question in
both the academic field and the real financial industry. With the proposal of China's" dual …

We study the relation between social trust and stock price crash risk using a sample of
Chinese publicly traded A-share stocks during 2001–2012. The crash-prone environment …

This study analyzes the firm-specific factors affecting the dividend payout decisions of the
companies whose shares are traded on the Borsa Istanbul stock exchange. To this end, the …

This study examines the impact of social trust, the state ownership and their joint effects on
investment efficiency in China using 6885 firm-year observations from 2010 to 2018. We find …

We examine the impact of the social trust environment in which a firm is located on its tax
avoidance in China and paying attention to the moderating effect of corporate governance …

This paper examines the impact of Environmental, Social, and Governance (ESG) rating on
a firm's debt structure. We find that optimal (market and book) leverage ratios and …

We investigate the impact of product market competition (PMC) on corporate waste
generation and Recycling. Analysing a global sample of 42 countries from 2002 to 2020, we …

This paper examines how, and to what extent, cross-listing impacts corporate dividend
smoothing. We report significantly increased dividend smoothing, with idiosyncratic sectoral …