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Corporate governance, voluntary narrative disclosures and financial distress: evidence from U.S. non-financial industries

This study examines whether corporate governance mechanisms and voluntary narrative disclosure are associated with financial distress in U.S. non-financial firms and whether these associations vary across industries. Using 120 listed firms in chemicals, machinery, electronics, and business services...

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Hovedforfatter: Rotimi Ifaranmaye
Format: Artigo
Sprog:Inglês
Udgivet: Taylor & Francis Group 2026-12-01
Serier:Cogent Business & Management
Fag:
Altman Z-score
corporate governance
financial distress
voluntary disclosure
ESG disclosure
panel data
Online adgang:https://www.tandfonline.com/doi/10.1080/23311975.2026.2670776
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