We document evidence that CEOs who lead firms that face higher climate change risk
(CCR) receive higher equity‐based compensation. Our finding is consistent with the …

Well-functioning capital markets rely on a complex set of institutions and participants that
ensure capital is allocated to its best possible use, and that information flows between firms …

Transparent reporting of corporate activities and their impact on ESG topics are becoming
increasingly important for companies and stakeholders. Beginning from fiscal year 2017 …

We study how short-term changes in institutional owner attention affect managers' disclosure
choices. Holding institutional ownership constant and controlling for industry-quarter effects …

The literature on corporate social responsibility (CSR) disclosure focuses on its economic
consequences, but little is known about motivations—especially CEO personal incentives …

A spotlight has recently been cast on the role of analysts as monitors of corporate tax
planning, but investigations beyond the US are rare. After extension to the international …

We find that co-opted boards facilitate more erratic and arbitrary decision-making,
contributing towards default risk. A one standard deviation increase in co-option increases …

Using data from 41 countries, we provide novel empirical evidence that firms' cash holdings
are positively associated with their climate change exposure. This evidence is robust to …

This study examines whether oil price uncertainty affects the efficiency of firm-level labor
investments. Using a sample of 5183 US firms from 1991 to 2019, we find an inverted U …

Guidance is an important and long-studied topic in the accounting literature. Call, Hribar,
Skinner, and Volant (this issue) survey managers who provide guidance and those that do …