Integrated reporting and stakeholder engagement: The effect on information asymmetry

IM García‐Sánchez… - … Social Responsibility and …, 2017 - Wiley Online Library
The aim of this study is to analyse the possible relationship between integrated information
disclosure and the degree of information asymmetry. Additionally, we analyse this …

[HTML][HTML] Mandatory CSR expenditure and stock market liquidity

PP Roy, S Rao, M Zhu - Journal of Corporate Finance, 2022 - Elsevier
We investigate the nexus between corporate social responsibility (CSR) and firms' stock
market liquidity. Using actual firm-level CSR expenditure data and a quasi-natural …

Investor relations–a systematic literature review

CP Hoffmann, S Tietz, K Hammann - Corporate Communications: An …, 2018 - emerald.com
Purpose The purpose of this paper is to present a comprehensive, interdisciplinary review of
international investor relations (IR) research published since 1990. It highlights the …

Investor relations, firm visibility, and investor following

BJ Bushee, GS Miller - The Accounting Review, 2012 - publications.aaahq.org
We examine the actions and outcomes of investor relations (IR) programs in smaller, less-
visible firms. Through interviews with IR professionals, we learn that IR strategies have a …

Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda

MK Linnenluecke, J Birt, X Chen, X Ling, T Smith - Abacus, 2017 - Wiley Online Library
This paper uses bibliographic mapping techniques to map the research conversation in four
Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus …

Carbon disclosure, contextual factors, and information asymmetry: The case of physical risk reporting

F Schiemann, A Sakhel - European Accounting Review, 2019 - Taylor & Francis
The paper focusses on the reporting of climate change-related physical risks. Drawing on
data from the CDP questionnaire for 717 European companies over three years (2011 …

Does corporate governance quality affect default risk? The role of growth opportunities and stock liquidity

S Ali, B Liu, JJ Su - International Review of Economics & Finance, 2018 - Elsevier
A series of defaults, a distinctive corporate environment and inconclusive findings in
literature make Australia an interesting case in which to investigate the association between …

Reporting quality and financial leverage: Are qualitative characteristics or earnings quality more important? Evidence from an emerging bank-based economy

LTH Tran - Research in International Business and Finance, 2022 - Elsevier
Drawing on pecking-order theory and agency theory, this study investigates whether
financial leverage is affected by financial reporting quality. Financial reporting quality is …

Stock liquidity, corporate governance and leverage: New panel evidence

S Nadarajah, S Ali, B Liu, A Huang - Pacific-Basin Finance Journal, 2018 - Elsevier
We examine the effect of stock liquidity and corporate governance on the firm's leverage
decision in the order-driven stock trading system and less stringent governance environment …

Can Internet-based disclosure reduce information asymmetry?

JF Gajewski, L Li - Advances in accounting, 2015 - Elsevier
The Internet is widely used by listed companies to manage investor relations. Since January
2007, the French Financial Authority has required companies listed on Euronext-Paris to …