With the problems of climate warming and ecological destruction becoming more and more
serious, natural risks have attracted more and more attention, and corporate natural …

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

This study aims to investigate the effect of Audit Committee, firm characteristics, and ISO
14001 on environmental performance. Also, this study analyzes the effect of environmental …

The negative effects of globalization and rapid growth of industries on environment have
changed the business paradigm from profit issues to profit, people and planet (triple bottom …

We examine whether accounting academics on the board of directors affect their firm's
financial reporting quality. While regulations mandate firms to include financial experts as …

Purpose Although emerging markets are distinctly known for the rapid growth and
international expansion of their state-owned enterprises, little is known about the influence …

Institutional changes inevitably impose adjustment costs on firms while also generating
benefits. However, empirical evidence regarding the adjustment costs of institutional …

This study aims to investigate the effect of firm size, profile of industry, independent
committee audit, and audit committee meetings on environmental performance. The sample …

Due to information asymmetry problem in financial markets good quality firms often find it
difficult to prove to external finance providers about their true quality and to distinguish …

This research explores the effects of enhancing social credit on corporate investment,
utilizing China's model city pilots for the Social Credit System Construction (SCSC) as a …