Peer effects in financial economics: A literature survey

A Ali-Rind, S Boubaker, SL Jarjir - Research in International Business and …, 2023 - Elsevier
The paper reviews the growing literature on peer effects in finance from theoretical and
empirical viewpoints. In particular, we assess the importance of peer behavior on firms' …

[HTML][HTML] Peer effects in decision-making: Evidence from corporate investment

S Chen, H Ma - China journal of accounting research, 2017 - Elsevier
We show that peer effects influence corporate investment decisions. Using a sample of
China's listed firms from 1999 to 2012, we show that a one standard deviation increase in …

Gender disclosure: The impact of peer behaviour and the firm's equality policies

IM García‐Sánchez, V Minutiello… - Corporate Social …, 2022 - Wiley Online Library
Gender equality is the future towards which society and companies have to move, and it is
thus essential to know what efforts organisations are making. In this paper, we analyse the …

The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax expense

A Feller, D Schanz - Contemporary Accounting Research, 2017 - Wiley Online Library
The question of why some companies pay fewer taxes than others is a widely investigated
topic of interest. One of the well‐known explanations is a phenomenon called tax avoidance …

The role of peer effects in corporate employee welfare policies

AA Rind, S Akbar, S Boubaker… - British Journal of …, 2022 - Wiley Online Library
This paper investigates the role of peer effects in the employee welfare policies of
organizations. Using US panel data for a sample of 11,451 firm‐year observations from …

Industry influence on firms' R&D and innovation

AA Rind, W Abbassi, M Bigelli… - Journal of International …, 2023 - Wiley Online Library
This paper examines the effect of peers on a firm's research and development (R&D) policy.
We show that firms do not make R&D decisions in isolation, and that industry dynamics play …

Tenure of independent directors and analysts following: Moderating role of institutional ownership

CS Fun, NS Abdul Wahab, TW Ling… - Cogent Business & …, 2023 - Taylor & Francis
This study examines the impact of tenure of independent directors on analyst following, and
the moderating role of institutional ownership between tenure of independent directors and …

How do industry peers influence individual firms' voluntary disclosure strategies?

L Tuo, J Yu, Y Zhang - Review of Quantitative Finance and Accounting, 2020 - Springer
This paper investigates how industry peer firms influence the voluntary disclosure strategies
of individual firms. Our 2SLS regressions on an empirical sample of management earnings …

Herding Trend in Working Capital Management Practices: Evidence from the Non-Financial Sector of Pakistan

U Farooq, MI Tabash, AA Al-Naimi, LN Daniel… - Journal of Risk and …, 2023 - mdpi.com
Working capital management requires careful attention from corporate managers because it
plays an important role in corporate stability. The social belongingness of managers induced …

Soft or hard information? A trade-off selection of environmental disclosures by way of peer imitation and geographical distance

S Yao, S Li - Applied Economics, 2018 - Taylor & Francis
With the public pressure increasing, increasingly more number of studies explore how
managers respond to outer pressures by using the environmental disclosure tool. However …