... indicates that information asymmetry and creditworthiness serve as underlying channels through which IRQ affects supplier financing. The IRQ-supplier financing interaction is also found to increase firms’ value. The study’s findings are crucial for stakeholders, such as report preparers, regulators...

... the CDP from 2010 to 2017, we examine whether the adverse impact of carbon emissions on a firm's value is alleviated by its CMS. Our findings suggest that the level of carbon emissions is negatively associated with firm value, but a higher-quality CMS weakens this negative relationship. Further analyses...

... (Project No. 7004111), respectively. Professor Tang acknowledges the research funding provided by The University of British Columbia. Second, U.S. studies have provided mixed evidence on the relationship between tax avoidance and firm value. For example, Desai and Dharmapala (2009) find...

... comments. Financial support from the Social Sciences and Humanities Research Council of Canada (SSHRC) is greatly acknowledged. All errors remain our own responsibility. Editor's note: Accepted by Ervin L. Black. 2014 cross-listing firm value management earnings forecasts bonding...