This study evaluates whether dual holdings report less conservatively than non-dual holdings. We define dual holdings as firms who have at least one shareholder who is a creditor simultaneously and hypothesize that this governance structure mitigates information asymmetries and therefore the...

This article examines how the passage of the EU Taxonomy Regulation (TR) has affected the realized returns of TR-aligned companies. The TR introduces a new classification scheme for environmentally sustainable economic activities as an alternative to traditional environmental, social, and...