We review the literature on the consequences of US state-level local regulations for various
corporate outcomes in the accounting, finance, and corporate governance domain. We …

The digital transformation has been an important choice for the majority of enterprises in
China in recent years. This paper explores the impact of enterprise digital transformation on …

We synthesise the empirical archival research on the consequences of local social norms on
accounting, finance, and corporate governance outcomes in an international setting. The …

We examine whether state-level corruption and corporate tax avoidance in the United States
(US) are related. Using a sample of 36,078 US firm-year observations from 1998 to 2014, we …

In this paper, we explore the association between property crime rate and lottery demand
anomalies. Motivated by criminology literature that suggests a positive relation between …

We investigate the association between state-level money laundering sentences and audit
fees in the US. Money laundering measures a broad category of offenses involving financial …

In this paper, we examine whether earnings quality affects cost of equity in privatized firms.
Using a multinational sample of firms privatized in developing and industrialized countries …

This study examines whether future stock returns and earnings persistence decline when a
firm has issued equity within 1 month of its earnings announcement (post‐EA equity …

We investigate how linguistic complexity relates to a company's cost of equity capital. When
management uses linguistic complexity to obfuscate information, we expect shareholders to …

Suç hem mikro iktisadi açıdan hem de makro iktisadi açıdan toplumlar ve ekonomiler için
önemli tehditler içermektedir. Mikro analizlerde gelir, işsizlik, eğitim, eşitsizlik gibi …