Corporate integrity and corporate cash reserves: Insights from textual analysis
We examine how corporate integrity influences firms’ liquidity policies. Using a large U.S. sample and a text-based measure of corporate integrity developed by Li et al. (2021) from earnings call transcripts, we analyze whether an ethical corporate culture affects cash-holding behavior. The results...
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| Autori principali: | , , |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Elsevier
2026-04-01
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| Serie: | International Review of Economics & Finance |
| Soggetti: | |
| Accesso online: | http://www.sciencedirect.com/science/article/pii/S1059056026001589 |
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