In this paper, we introduce a conceptual framework to scrutinize the non-linear correlation
between intellectual property protection and enterprise innovation performance using panel …

This study investigates the relationship between the comprehensibility of a firm's annual
report and its stock return synchronicity in the Indian market. The study employs the …

The paper examines whether the structure of the risk factor disclosure in an IPO prospectus
helps explain the cross-section of first-day returns in a sample of Chinese initial public …

We investigate a controversial and hotly debated issue of whether low stock return
synchronicity (SRS) means more or less informative stock prices using three exogenous …

Digital transformation is an emerging development opportunity for enterprises in the digital
economy and comprehensively reflects the application of digital technology to production …

In this study, a sample of 3605 points of firm-level panel data is analyzed to examine the
impacts of the attention to and deviation of online public opinions on stock price …

This paper investigates the effect of corporate social responsibility on the information content
of stock prices. Using a sample of 877 United States‐listed firms, we provide evidence that a …

Due to incomplete legal regulation, enterprises have the motive of selective environmental
information disclosure (EID), and such selective disclosure strategy may result in stock price …

Abstract Information asymmetry between managers and outside investors creates agency
problems and impedes efficient capital allocation. Information disclosure is critical in …

Constructing an institutional environment centered around information disclosure (ID) is the
direction of development for capital market reforms. This paper innovatively explores the …