In recent years, green financing has attracted global attention. Many countries and
international organizations have proposed frameworks for developing green financing, and …

Using a sample of politically affiliated private firms in China, we explore the relation between
corporate financial distress and earnings management. We further examine the joint …

This study investigates debt market effects of research and development (R&D) costs
capitalization, using a global sample of public bonds and private syndicated loans issued by …

Abstract Following the Supreme Court decision in the Citizens United v. Federal Election
Commission case of 2010, which removed restrictions in relation to firms' political spending …

We examine whether diversification is valuable in reducing the cost of debt for COVID-19-
exposed firms. We find that although the pandemic has increased firms' borrowing costs …

We examine whether debt covenant design (threshold tightness, covenants frequency,
covenant interdependence, and overall covenant strictness) reduces the adverse effect of …

In the spirit of methodology reviews for stock event studies, like the one prepared by Binder
(Rev Quant Financ Account 11: 111–137, 1998), this paper discusses the development of …

We provide empirical evidence of the effect of managerial risk incentives on financial
reporting conservatism. We hypothesize that firms use greater accounting conservatism as a …

Using a quasi-natural experiment, this study examines the effects of margin trading and
short selling on bond yield spread in China. It finds that both margin trading and short selling …

Using hand‐collected data on the level of pension‐related mandatory disclosures required
by International Accounting Standard 19 Employee Benefits, we test whether compliance …