We review accounting and finance research on corporate governance (CG). In the course of
our review, we focus on a particularly vexing issue, namely endogeneity in the relationships …

In the context of increasing concern about climate issues, corporate environmental, social
and governance (ESG) performance has received widespread attention from the public. Our …

We study the evolution of firms' exploration–exploitation allocations and their long-term
performance outcomes. Extending current ambidexterity theory, we suggest that not only …

Abstract Typified by the United Nations' net-zero emission initiatives, the need for corporate
bodies, including financial institutions, to fulfill their social contracts has become ever critical …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

Despite significant interest in corporate culture, there is little empirical research on its role in
influencing corporate misconduct. Using cultural background information on key company …

Spurred by the informational and disciplinary roles that the media fulfils, this study provides
initial evidence on how higher media coverage is associated with a lower tendency of firms …

The impact of government green subsidies on firms' green innovation behaviors and
sustainable development has been recognized in the existing literature, but the deep …

This study examines the impact of financial statement comparability on ex ante crash risk.
Using the comparability measures of De Franco et al.(2011), we find that expected crash risk …

We extend the literature on how managerial traits relate to corporate choices by
documenting that firms run by female CEOs have lower leverage, less volatile earnings, and …