The considerable growth in corporate cash holdings around the world has prompted
scholarly interest. Consequently, there is now a large academic literature examining cash …

Purpose This paper aims to review the use of Hofstede's cultural dimensions in accounting
research over the period 1995-2015. Design/methodology/approach The author combines …

The rate of climate change due to global warming has become a substantial concern and
appeared as a real-world phenomenon in the recent years. However, it is imperative to know …

Exploiting a unique setting in China where internal controls are intended to manage risks,
we investigate how internal controls shape the cash holding policies. Results show that firms …

This paper examines the effect of Economic Policy Uncertainty (EPU) on cash holding
decisions of firms in BRIC countries. Our focus is on the firms in BRIC countries, a …

National culture has been shown to impact the way investors, firm managers, and other
financial market participants respond to crisis. To date, however, none has looked at the …

We present a systematic review of research conducted on culture in finance journals,
accompanied by bibliometric summary analysis. We summarize publication and citation …

Abstract Employing 63,464 firm-year observations of 8876 companies in 22 countries from
2000 to 2013, we conduct a series of multiple regression analyses that reveal a significantly …

This paper investigates the impact of green credit policy on the cash holdings of high-
polluting firms based on the enforcement of China's “Green Credit Guidelines”. We find a …

This paper examines whether board gender diversity affects corporate cash holdings using
S&P 1500 index firms in the US for the period 2006–2015. We document a significantly …