An ever-increasing incident of cyberattacks is devastating to firms' operations and financial sustainability. We examine the association between corporate social irresponsibility (CSIR) and data breach incidents, stock market reactions to the affected firms, and how firms react to data breaches...

We examine whether higher levels of environmental, social, and governance (ESG) sustainability disclosures are attained under voluntary or mandatory disclosure regimes. We use the regulatory differences between the United States (US) and European Union (EU) settings, as firms in the US are...

This bibliometric study aims to map the conceptual structure of intellectual capital (IC) research between 1975 and 2020 using co-word analysis and social network analysis drawing upon the Web of Science database. The results show that 12,310 documents have been published from 1975 to 2020. From...

We examine the level of environmental, social, and governance (ESG) sustainability disclosure by firms between regimes where disclosure is mandatory versus voluntary. We use the regulatory environment between the United States (US) and European Union (EU) to compare, since firms in the US are...

Prior studies show that comment letters released by the Securities and Exchange Commission provide information on firms’ financial reporting quality and can have adverse value implications about the firms. We examine whether short sellers front-run comment letter disclosures and take short...