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Published in 2020 at "Journal of Accounting and Economics"
DOI: 10.1016/j.jacceco.2020.101299
Abstract: Abstract We explore whether disclosures in the Management Discussion & Analysis (MDA it is stronger when firms operate in industries that have lower entry costs, are larger, and have less substitutable products. We obtain similar…
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Keywords:
spillover effects;
investment;
industry competition;
effects disclosures ... See more keywords
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Published in 2025 at "Studies in Economics and Finance"
DOI: 10.1108/sef-09-2024-0571
Abstract: Purpose This study aims to investigate how environmental, social and governance (ESG) performance affects corporate competitiveness, the mechanisms underlying these effects and how industry competition and media attention influence the relationship between ESG performance and…
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Keywords:
esg performance;
industry competition;
media attention;
performance ... See more keywords
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Published in 2022 at "International Journal of Environmental Research and Public Health"
DOI: 10.3390/ijerph192316272
Abstract: This study investigates the relationship between industry competition and managers’ voluntary disclosure policies and examined how the corporate governance structure affects this relationship in South Korean companies. The fiercer the competition within the industry to…
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Keywords:
governance;
competition;
voluntary disclosure;
industry ... See more keywords