Purpose This study aims to examine whether the sustainability committee, a specialized
governance mechanism for environmental and social issues, is related to environmental …

This paper examines whether the presence of risk management committees is associated
with the readability of risk management disclosure. Specifically, we consider the presence …

Using data for manufacturing firms listed on China A‐share markets between 2003 and
2018, this research explores the impact of institutional investors on corporate green …

The carbon emission trading system profoundly impacts enterprises' sustainable
development as an important market incentive environmental regulation tool. Through data …

Private enterprises in emerging economies, such as China, heavily rely on informal
financing (IF) due to their small firm-specific financial constraints. This study sheds light on …

We investigate whether Chinese firms' involvements in poverty alleviation affect their costs of
financing. We find causal evidence that firms' contributions to poverty alleviation result in …

This study examines whether corporate social responsibility (CSR) committees associate
with the external assurance of CSR reports. Specifically, we consider the presence and …

Board informal hierarchy plays a crucial role in board governance and corporate strategic
decision-making. The article empirically examines the impact of board informal hierarchy on …

Based on upper echelon theory, we employ machine learning to explore how CEO
characteristics influence corporate violations using a large-scale dataset of listed firms in …

Psychology literature suggests that shared tenure between individuals affects how they
communicate and share information. Given that the relationship between board of directors …