Issue 2/2022
Content (13 Articles)
Original Research
Book-tax differences, CEO overconfidence, and bank loan contracting
Audrey Hsu, Cheng-Few Lee, Sophia Liu
Open Access
Original Research
Board monitoring and capital structure dynamics: evidence from bank-based economies
Ernest Ezeani, Rami Salem, Frank Kwabi, Khalid Boutaine, Bilal, Bushra Komal
Original Research
Board social capital and stock price crash risk
Khalil Jebran, Shihua Chen, Ruibin Zhang
Original Research
Foreign ownership and the enforcement of corporate governance reforms
Bibek Bhatta, Andrew Marshall, Suman Neupane, Chandra Thapa
Original Research
Corporate diversification and seasoned equity offering performance
Cathy Xuying Cao, Chongyang Chen, Ekaterina E. Emm, Bo Han
Original Research
Does mutual fund ownership reduce stock price clustering? Evidence from active and index funds
Ahmed S. Baig, Benjamin M. Blau, R. Jared DeLisle
Open Access
Original Research
European Banking Union and bank risk disclosure: the effects of the Single Supervisory Mechanism
Yener Altunbaş, Salvatore Polizzi, Enzo Scannella, John Thornton
Original Research
CEO overconfidence and the level of short-selling activity
Jieqi Guan, Brian M. Lam, Ching Chi Lam, Ming Liu
Original Research
Wisdom of the crowd and stock price crash risk: evidence from social media
Md Miran Hossain, Babak Mammadov, Hamid Vakilzadeh
Original Research
Evidence on using the estimation of level 3 fair values as an earnings management tool: evidence from Taiwan
Yan-Ting Lin
Original Research
Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States
Theodora Bermpei, Antonios Nikolaos Kalyvas, Lorenzo Neri, Antonella Russo
Original Research
How do auditors respond to accounting restatements? Evidence on audit staff allocation
Wuchun Chi, Chien-min Kevin Pan