This study examines whether financial analysts consider or incorporate the environmental, social and governance disclosures (thereafter ESG) in their recommendations. We then test whether royal family directors affect this relation. Using a dataset from six Gulf Cooperation Council (GCC)...

I use the 2007 Schools and Staffing Survey to estimate the effect of tenure on K-12 teacher behavior. Estimates are obtained by exploiting the cross-state variation in the probationary period length of novice teachers. I find that in the year that teachers are evaluated for tenure, they spend...

This study examines how and why the board of statutory auditors, an important accounting institution, has continued to operate from its establishment in 1882 until today, with little change in its nature and role. This is despite the fundamental changes that have occurred in the Italian social,...

In this study, we investigate whether or not sell-side analysts consider or incorporate the environmental, social and governance disclosures (thereafter ESG) in their recommendations. We then test whether the possibility of a moderation effect of a royalty political connection of directors...

We examine how board gender diversity is associated with biodiversity disclosures of a firm, and whether the Global Reporting Initiative (GRI) and the EU biodiversity strategy reinforce this relationship. Using institutional theory and resource dependency theory, our sample comprises 4,013...