Manita, Riadh; Bruna, Maria Giuseppina; Dang, Rey; … - In: Journal of Applied Accounting Research 19 (2018) 2, pp. 206-224
Purpose: The purpose of this paper is to investigate the relationship between corporate debt-like compensation and the value of excess cash holdings. Design/methodology/approach: The environmental, social and governance (ESG) disclosure score provided by Bloomberg is used as a proxy for the...