We investigate whether market competition affects the relationship between corporate
transparency and firm value in the United States using a sample of 12,665 firm-year …

This study investigates the effect of female chief executive officers (FCEOs) on investment
efficiency. Our study suggests that CEO gender plays a significant role in efficient investment …

This paper examines how financial statement comparability varies between firms in the
mature stage of their life cycle and firms in other life cycle stages. We hypothesize that …

Purpose This study aims to investigate how the presence of female CEOs (FCEOs) affects
investment efficiency in emerging economy, where female participation in business activities …

Financial distress (FD) is a crucial issue that needs to be resolved in time; otherwise, it may
adversely influence society's areas. Therefore, identifying the factors responsible for FD and …

This study examines the effect of financial statement comparability on stock liquidity.
Drawing from information asymmetry arguments, we posit that greater comparability …

We investigate whether industry-level product market competition and firm-level market
leadership affect firms' tax aggressiveness. Studying competition from both current market …

This study examines whether financial statement comparability (comparability) reduces
credit risk and lowers the cost of debt. We hypothesize and document that higher …

Sažetak This paper examines whether financial statement comparability (hereafter referred
to as comparability) is associated with corporate tax avoidance. We document the negative …

We investigate the relationship between board diversity (relation-oriented diversity, task-
oriented diversity, and overall board diversity) and financial statement comparability. We find …