The great losses caused by financial fraud have attracted continuous attention from
academia, industry, and regulatory agencies. More concerning, the ongoing coronavirus …

Abstract Background Environmental Social Governance (ESG) investment had entered a
phase of rapid development in the past few decades as most nations had put forward …

We evaluate the influence of the pandemic on global bank lending and identify bank and
country characteristics that amplify or weaken the effect of the disease outbreak on bank …

Despite the devastating worldwide human and economic tolls of the COVID-19 crisis, it has
created some positive economic and financial surprises and opportunities for research. This …

The COVID-19 pandemic has exerted a noteworthy impact on stock market volatility around
the world. Can vaccination programs revert these adverse effects? To answer this question …

We explore whether financing constraints affected the ways in which small and medium-
sized enterprises navigated through the economic disruptions caused by the COVID-19 …

Governments across the globe initiated various tax reforms in the post-Global Financial
Crisis period to rein in aggressive corporate tax avoidance for managing budget deficits …

Exploiting spatial and time variation, we find that banks geographically more exposed to
lockdown measures experience an increase in loss provisions and non-performing loans …

This paper examines how European banks adjusted lending at the onset of the pandemic
depending on their local exposure to the COVID-19 outbreak and capitalization. Using a …

Anecdotal evidence seems to suggest that the initial public offering (IPO) market performed
remarkably well through the COVID-19 pandemic. To further understand this peculiar …