Based on the data of China’s green bond market, this paper selects companies that issue bonds in A-share listed from 2015 to 2021 and other industry as research objects explore impact mechanism issuance corporate value. Through empirical analysis, it is verified can enhance value issuing enterprises, further tests mediating effect institutional investors’ shareholding between

This article has two related tasks. First, we review the articles published in this Special Issue on Corporate Control, Mergers, and Acquisitions. These articles provide new evidence on several aspects of corporate control and governance including the value and performance effects of various ownership groups, the impact of internal governance structures, the effects of regulatory changes on spe...

This study addressed a gap in the literature by investigating link between corporate strategy and board composition how it connects to firm value. Most studies have explored whether structure predicts outcomes rather than other way around even though plays significant role structuring board. The sample covered period 2013 2018 included 20,677 firm-year observations, on which we executed country...

An effective risk management process enables a bank‘s management to measure and monitor risk, generate credible data, use sophisticated tools and provide fair value estimates, potentially of higher quality. Although the actual risk management process is unobservable to outsiders, disclosure relating to the risk management activities and corporate governance that monitors it reveals its effectiv...

Interpreting corporate reports has largely remained the domain of accountants, corporate lawyers and analysts. As we have unfortunately witnessed, even the best representatives of these groups can be mislead by opacity in reporting and corporate structures. As mergers and acquisitions, foreign investment and other activities complicate the corporate landscape, constituents of all skill levels s...