We examine the effect of the cross-border merger and acquisition (M&A) activities of Chinese firms on their corporate social responsibility (CSR) performance. We find that Chinese acquirers significantly increase CSR performance and CSR spending following cross-border M&As. The legal origins and...

We investigate the role of enforcement strategy in improving firms' compliance with corporate disclosure regulations. We find that a responsive enforcement strategy developed by the Australian corporate and financial markets regulator, the Australian Securities and Investments Commission (ASIC),...

This study examines whether analysts in the extractive industries in Australia adjust their private information searching and processing in response to the complexity of information about a firm's exploration and evaluation (E&E) activities. We find that both the proportion of private...

We examine the deterrent effect of the Australian Securities and Investments Commission (ASIC)'s enforcement of continuous disclosure regulation during the period 2000–2016. Adopting a responsive regulatory approach to enforcement, ASIC has utilized its power to impose criminal, civil, and...

type="main" <p>This paper examines analysts' earnings forecasts during the period of uncertainty following a change of chief executive officer (CEO). It distinguishes between forced and non-forced CEO changes, and examines whether analysts utilize their information advantage to reduce the...</p>