Review of Accounting and Finance: Volume 23 Issue 2

Do CSR performance and reporting facilitate access to debt financing in emerging markets? The role of asset structure and firm performance

Ali Uyar, Ali Meftah Gerged, Cemil Kuzey, Abdullah S. Karaman

This study aims to guide firms in emerging markets on whether corporate social responsibility (CSR) engagement facilitates their access to debt with the moderation of asset…

Association between executives’ foreign background and audit fees

Wunhong Su, Chen Yin

This study aims to investigate the association between executives with foreign backgrounds and the audit fees paid by the Chinese-listed firms over the period from 2010 to 2020.

Early adopters of institutional creativity in integrated reporting

Ruchi Agarwal, Muhammad Atif

In the last two decades, risk reporting has followed a normative and calculative culture rather than the “materiality” of data. Although integrated reporting (IR) has become…

Do ESG ratings and COVID-19 severity score predict stock behavior and market perception? Evidence from emerging markets

Mai T. Said, Mona A. ElBannan

The purpose of this study is to examine the impact of firm environmental, social and governance (ESG) rating scores on market perception and stock behavior from 2017 to 2021 while…

Another look at the asymmetric relationship between stock returns and trading volume: evidence from the Markov-switching model

Mondher Bouattour, Anthony Miloudi

The purpose of this paper is to bridge the gap between the existing theoretical and empirical studies by examining the asymmetric return–volume relationship. Indeed, the authors…

Corporate governance and green innovation: international evidence

Marcellin Makpotche, Kais Bouslah, Bouchra M’Zali

This study aims to exploit Tobin’s Q model of investment to examine the relationship between corporate governance and green innovation.