Economists have been dealing with the issue of using sources of financing in business
activities for more than half a century. The search for a suitable combination of equity and …

The devastating impacts of the COVID-19 pandemic have forced firms to formulate strategies
that can help them effectively cope with the crisis. In this study, we investigate whether and …

Purpose This study aims to examine the diametrically opposite effects of probabilistic (risk)
and nonprobabilistic uncertainty (ambiguity) on accounting conservatism …

There is still a dearth of literature on the subject of environmental information disclosure in
debt finance with centralized managerial ownership. This study uses environmental …

By extracting detailed birth information for managers of Chinese listed firms from 2011 to
2021, we developed a novel measure of overconfidence and applied it to the corporate …

Universities hold a prominent role in knowledge creation through research and education. In
this study, we examine the effects of VC narcissism on university performance. We measure …

This study focuses on exploring the factors influencing why companies engage in
greenhushing decisions in the cultural backgrounds of China and Republic of Korea …

This study evaluates how incentive conflict between CEOs and CFOs, defined as the
disparity in risk-taking incentives between the two executives, impacts corporate decision …

This paper aims to enrich social network and managerial powers theories by examining the
effects of board-CEO friendship ties in tourism firms. Specifically, we focus on the …

ABSTRACT The Upper Echelons theory suggests that managerial characteristics will likely
influence their financial decisions. Consistent with this theory, we examine CEO age's …