Strategy Committees on European Public Boards: Characteristics and Tasks by Małgorzata Kuczara

“…Design/Methodology/Approach: Document analysis from 81 SCs established by boards of directors and supervisory boards in companies listed on nine major European stock exchanges. Findings: We find that SCs predominantly focus on tasks aligned with the board’s strategic role. …”
Get full text

CEO Characteristics and Earnings Management: A Study of Manager Tenure, Age, Gender, and Overconfidence by Chen Sitao, Tzavara Dionisia, Argyropoulou Maria, Koufopoulos Dimitrios, Argyropoulou Rachel

“…Using earnings and executive characteristics data for A-class companies listed in Shanghai and Shenzhen stock exchanges between 2016 and 2020, the research employs multiple regression analysis to empirically analyse the impact of manager characteristics on corporate earnings management. …”
Get full text

CEO power and innovative knowledge assets: the joint moderating effect of firm size and firm age by Yexin Liu, Maoyuan Huang, Weiwei Wu, Ying Yang

“…This paper empirically tested the hypotheses based on a sample of manufacturing firms listed on the Shanghai and Shenzhen Stock Exchanges from 2009 to 2019. The fixed effect model was employed to examine the relationship between CEO power and innovative knowledge assets, as well as the joint moderating effect of firm size and firm age. …”
Get full text

Adoption of digital transformation from a firm’s creation to decline: the role of China’s mass entrepreneur and innovation campaign by Umer Sahil Maqsood, Qian Li, R. M. Ammar Zahid

“…Based on the data of China A-share non-financial companies listed on the Shanghai and Shenzhen stock exchanges from 2010 to 2020. The baseline findings reveal that firms in the growth stage are likelier to adopt DT than firms in the introduction and decline stages; however, DT adoption in the maturity stage is uncertain. …”
Get full text

Canadian Junior Public Markets Health Check: Surprising Resilience Thus Far, Some Concerns Looking Forward by L. Daniel Wilson

“…Surprisingly, the evidence demonstrates that the junior markets have proved resilient in the face of headwinds and the total number of listed operating companies on the junior stock exchanges in Canada has not followed the declining trendline of the senior markets. …”
Get full text

A fuzzy compromise solution framework for assessing the early effect of COVID-19 on global stock indices by Sanjib Biswas

“…Singapore and Hong Kong stock exchanges show consistent top performance, while Brazil and the Indian market record poor performance. …”
Get full text

Voluntary Disclosure and Relational Connectivity – The Case of the Polish Bond Market by Dominika Hadro, Marek Pauka, Kamil Gemra, Szymon Okoń, Justyna Fijałkowska

“…We developed a new approach to measuring relational connectivity, which can be successfully applied to other markets and stock exchanges, allowing verification of previous findings and the development of a new approach to conducting research. …”
Get full text

Biodiversity reporting: Comparing listed entities in the United Kingdom and South Africa by Dino Da Mata, Timothy Lai, Dusan Ecim, Warren Maroun, Dannielle Cerbone

“…Purpose: This research conducts an analysis of biodiversity reporting among a sample of companies listed on the stock exchanges of South Africa (SA) and the United Kingdom (UK). …”
Get full text

Can enhanced CSR quality reduce the cost of debt capital? An empirical analysis of CEO expertise and non-financial reporting practices in China by Oleh Pasko, Yang Zhang, Nelia Proskurina, Vadym Sapych, Yelyzaveta Mykhailova

“…Utilizing data from the China Stock Market & Accounting Research Database (CSMAR) and HEXUN, the study analyzes CSR disclosures and financial data of 7,123 firm-year observations of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2012 to 2020. A comprehensive methodology involving regression analysis was applied to assess the relationship between CSR quality and the cost of debt capital. …”
Get full text

Evaluation of the Sustainability Messages of the Companies with the Highest BIST Sustainability Index on X (Twitter) Platform by Vildan Gülpınar Demirci, Başak Buluz Kömeçoğlu

“…The BIST Sustainability Index aims to guide companies in the process of establishing policies regarding the environmental, social, and corporate governance risks of stock exchanges. In addition, it has the mission of creating a platform that communicates information on companies' sustainability policies to responsible investors. …”
Get full text

Shaping the Securities Industry Spatial Pattern by Institutional Arrangements in China: An Analysis Based on Headquarters Location of Securities Companies by Zhang Xuchen, Pan Fenghua

“…Shanghai and Shenzhen were designated the only cities legally permitted to host stock exchanges, granting them a unique infrastructural advantage that naturally fostered the growth and concentration of the securities industry. …”
Get full text