This paper investigates the effect of customer concentration on corporate social responsibility (CSR) disclosures for a large sample of US firms. Using both corporate and government customer concentration, we find that firms with concentrated corporate customer are associated with significantly...

The objective of this paper is to examine empirically the consequences for financial reporting quality of having audit committees that include problem directors, i.e. directors with prior involvement in corporate bankruptcies, major accounting restatements or other accounting scandals. An...

This paper examines whether audit committee members of a board improve financial reporting quality if they are also on their organization's compensation committee. Audit committees are responsible for overseeing the financial reporting process of organizations and have been urged to broaden...

This study investigates the association between financial constraints and cost stickiness. Using a large U.S. sample from 1976 to 2016, we find that financially-constrained firms exhibit cost anti-stickiness, i.e., costs increase proportionately less when sales increase; but decrease...

This study investigates the corporate governance determinants of environmental investment in European firms. Using a sample of firms listed on the Bloomberg European Index 500 from 2001 to 2015, this study finds that firms with more independent directors, and female directors, are likely to...