Volume 15, Issue 4. December 2022

Volume 15, Issue 4. December 2022

Implications of the "momentum" theory of digitalization in accounting: Evidence from Ash Cloud
Min Zhang, Tingting Ye, Li Jia

Does green governance affect financing constraints? Evidence from China's heavily polluting enterprises
Pei Jose Liu, Congjing Song, Jiayuan Xin

Starts and refutations of the Covid-19 rumors: Evidence from the reaction of the stock market
Zhe Li, Zixi Ling, Jian Sun, Congjie Yun

The impact of D&O insurance on excess corporate leverage
Jiamin Liu, Yalin Jiang, Shengdao Gan, Ran Chen

Impact of macroeconomic policy uncertainty on opportunistic insider trading
Chun Cai, Ruixue Bao, Peng Wang, Huiyan Yang

Does a national industrial policy promote financial market stability? A study based on stock price crash risk
Weimin Xie, Hengxin Zhang, Jialu Guo, Miao He

Concurrent independent directors in the same industry and accounting information comparability
Shangkun Liang, Rong Fu, Xue Yang

Covering or monitoring? Independent director connectedness and corporate fraud in China
Jieli Xing, Yongjie Zhang, Xiong Xiong, Guangzhong Li

* The content is copyright of Elsevier.

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