This paper examines financial interlocks between banks and industrial companies, and its relationship to earnings quality and the cost of debt. This issue is especially pertinent given the inherent conflict of interest present between banks and industrial firms, and their poorly understood...

This paper examines the relationship between firm complexity and board of director composition. Utilizing the board typology of Baysinger and Zardkoohi (1986), we classify board members either as insiders, business experts, support specialists, or community influentials, and examine it in...

We exploit IFRS mandatory adoption as a source of variation in the demand for conditional conservatism to examine the role of unaffiliated bankers on the level of conditional conservatism. We show that firms with unaffiliated bankers on boards of directors experience a significant increase in...

Using a sample of US biotech firms, this paper examines the joint impact of product-related voluntary disclosure and corporate governance on a firms' information environment, specifically on analysts forecast accuracy, dispersion, precision of public and private information. Moreover, we...

The economic crisis triggered by the COVID-19 pandemic prompted governments to take immediate actions and launch a bundle of relief mechanisms to hold up companies and workers. This study analyzes the role of accounting information and regulation in supporting policy-makers in the wake of a...