Purpose – This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. We seek to draw implications for thinking and researching environmental accountability at the higher level than the...

This research investigates the association between debt overhang and carbon emissions. We employ a sample of 2,043 U.S. firm-year observations over a period of 14 years from 2007 to 2020. Our findings reveal that the debt overhang problem increases carbon emissions. This finding holds when we...

This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. Using a sample of 44 countries, we find that that countries with a higher level of corporate carbon emissions suffered from higher COVID-19 impact. Further,...

Motivated by the increasing growth in both non-quantitative corporate disclosure and seasoned equity offerings (SEOs) in the US, we take a fresh look at the accelerated offering decision in SEOs, with a specific focus on readability of annual reports in 10-K filings. Using a sample of 2,520...

We examine the association of integrated financial and extra-financial narrative disclosures in the management commentary section of corporate annual reports with firm valuation, as well as the moderating role of internal and external governance mechanisms in this association. Using 31,327...

Motivated by the increasing growth in both non-quantitative corporate disclosure and seasoned equity offerings (SEOs) in the US, we take a fresh look at the accelerated offering decision in SEOs, with a specific focus on readability of annual reports in 10-K filings. In particular, we examine...