Corporate social responsibility disclosure (CSR) is a crucial business practice that has attracted the attention of companies and market participants all over the world. CSR practice can attract more market supervisions, which will put more pressure on managers and auditors to learn from each...

This study examines whether geographic proximity produces a proximity preference as interlocking firms observe each other and learn innovative behaviors through information transmission among interlocking directors.

Research Questions/Issue: This paper investigates the relationship between managerial ability and market efficiency and the channel through which this relationship forms. Additionally, the influence of CEO overconfidence and CEO tenure upon this relationship is considered. Research...

Using the Markov regime switching approach, the authors investigate the dependency of short term sovereign credit default swap (SCDS) spread changes on a nation's country-specific fundamental factors, local, regional and macroeconomic global factors. They find that the significance of the...