...Sajal Kumar Dey; Sudipta Bose; Le Luo; Syed Shams ABSTRACT In this study, we examine the association between climate change performance and information asymmetry using 6,367 firm-year observations from 2011 to 2020 across 26 countries. We find that climate change performance is negatively...

... with supplier financing, indicating that firms with higher IRQ are more likely to attract increased supplier finance. This positive IRQ-supplier financing relationship is further intensified by lower information asymmetry, implying that firms’ information environment plays a pivotal role. Mediation analysis...

... suggest that high audit quality plays an important role in mitigating agency costs of information asymmetry by improving the financial information environment. JEL Classifications: G24; G34; G38. We are grateful for the research assistance of Marziana Madah Marzuki, and comments received during...

... structure. Thus, we are able to document the impact of IFRS adoption on the trade-off between alternative contract terms. In doing so, we paint a more comprehensive picture of IFRS impacts on the various mechanisms that banks utilize to compensate for any information asymmetries arising from IFRS adoption...

... unique cultural and institutional factors. We propose that the information asymmetry between superiors and subordinates creates the need for budgetary participation, and the outcomes of budgetary participation (i.e., job satisfaction and performance) will be mediated by goal commitment and role ambiguity...