The Hong Kong Polytechnic University
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Cross-ownership; Information advantage; Investment opportunities; Corporate financing; Adverse selection; Moral hazard
IFRS; IFRS9; Loan Loss Recognition Timeliness
Information technology, EDGAR, stock price crash risk
Lending Corruption; Bank Loan Contracting; Loan Quality; Financial Crisis
Capital redeployability, Labor redeployability; Loan contracting; Cost stickiness, Financial distress
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climate risk, extreme weather, earnings volatility, financing choice
Carbon emission, Loan contracting, International evidence
multiple directorships, audit committees, earnings management
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