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Open research questions in Corporate Finance and Governance

401 unresolved questions extracted from the limitations and future-work sections of 4,712 Corporate Finance and Governance papers in our library. Each links back to the study that raised it.

What the literature leaves open

  • The study faces the challenge of addressing potential endogeneity and dynamic panel bias. The paper also needs to account for the influence of extreme outliers in the data. The study must consider the complexity of the relationship between ownership concentration and operational efficiency in emerging markets.

    Ownership concentration and operational efficiency in emerging markets: the moderating role of market volatility · 2026 · DOI

  • The study identifies a gap in the literature regarding the moderating role of market volatility on the relationship between ownership concentration and operational efficiency. Prior research has not fully considered the contextual perspective when evaluating concentrated ownership.

    Ownership concentration and operational efficiency in emerging markets: the moderating role of market volatility · 2026 · DOI

  • The relationship between pension plan underfunding and firms' decisions to distribute dividends has received relatively little attention. The specific dividend policies driving the lower dividends paid by firms with pension deficits are unclear.

    Pension Deficits and Corporate Dividend Policy · 2026 · DOI

  • Little is known about the impact of sustainable regulatory environment on company’s financial decision making.

    Impact of sustainable information environment on corporate cash holdings and the moderating role of sustainable regulatory environment · 2026 · DOI

  • The research fills a gap in knowledge by exploring the role of GC in moderating the association between board independence, board size, and board meeting frequency in FRD.

    Strengthening financial risk disclosure through governance committees to advance sustainable corporate practices in Saudi financial firms · 2025 · DOI

  • This study makes a significant empirical contribution to the understudied topic of women’s empowerment in the Middle East, offering actionable strategies to leverage gender diversity effectively and highlighting its nuanced impacts across governance roles.

    The role of female representation in enhancing audit quality: Insights from Saudi Arabia’s emerging market · 2025 · DOI

  • Conclusively, this investigation suggests that the inconclusive evidence on CEO compensation around the world should be studied with governance mechanisms.

    Aligning CEO compensation with sustainability performance: the role of CEO duality, board size, and compensation committees · 2024 · DOI

  • Our results show CSR decoupling’s harm on the capital market and help clarify mixed evidence in existing studies.

    CSR decoupling and stock price crash risk: Evidence from China · 2024 · DOI

  • Modeling the Portfolio Decision of Channel Members Our results are descriptive. A model is used to deter mine the "optimal" allocation decision. Though this model has been used in other product line decision contexts (Lodish 1980), it does not explicitly incorporate antici pated growth, synergy, and risk-three factors that af fect the allocation decision in our study. Research needs to be done on developing a normative resource allocation model that incorporates these factors, in addition to a measure of agency risk aversion.

    Resource Allocation Behavior in Conventional Channels · 1987 · DOI

  • Would the same results occur if other merger event dates were selected and if daily returns data were employed? Do investor expectations as assessed by the market model accurately predict future earnings? Given the ambiguities in definition and measurement, a variety of approaches are warranted.

    Merger strategies and stockholder value · 1987 · DOI

  • First, the case study nature of this research mandates that further research is necessary on the relationship between diversification and firm adaptive behavior in a changing environment before any conclusions on the generality of the relationship can be safely drawn.

    Measuring corporate diversification: A case study of new media ventures by television network parent companies · 1986 · DOI

  • Thus the find ings may not be generalizable to the more commonly studied contractual channel.

    Resource Allocation Behavior in Conventional Channels · 1987 · DOI

  • There is a need for further research on the relationship between CEO attributes and firm performance in the Nigerian banking sector. Prior studies have not fully examined the critical determinants of banking performance in the Nigerian context.

    Chief Executive Officer (CEO) Attributes and Firm Performance Among Listed Deposit Money Banks in Nigeria · 2026 · DOI

  • Future research could explore the long-term performance of Prada's IPO. It could also examine the impact of HKEX on global financing.

    Prada's Listing in Hong Kong: Motives, Pricing, and Performance—A Case Study of the 2011 IPO · 2026 · DOI

  • The paper identifies a gap in the understanding of cross-border IPOs of luxury brands. It highlights the need for research on the role of HKEX in global financing.

    Prada's Listing in Hong Kong: Motives, Pricing, and Performance—A Case Study of the 2011 IPO · 2026 · DOI

  • The study lacks further differentiation between different types of institutional investors. The study does not use instrumental variables or quasi-natural experiment methods to mitigate potential endogeneity issues.

    The Impact of Institutional Investor Shareholding on Corporate Innovation Investment: An Empirical Study Based on Ownership and Regional Differences · 2026 · DOI

  • Further studies can expand the scope by including multiple merger cases across different sectors - A long-term analysis covering a period of five to ten years would provide deeper insights into the sustainability and effectiveness of merger outcomes

    Post-Merger Wealth Effects and Strategic Entrepreneurial Behaviour: A Case Study of HDFC Bank & HDFC Ltd · 2026 · DOI

  • Most studies focus on short-term financial performance, with limited emphasis on long-term strategic entrepreneurial behaviour - Limited research integrates wealth effects with strategic transformation in a single framework - Few studies analyse large-scale Indian financial sector mergers

    Post-Merger Wealth Effects and Strategic Entrepreneurial Behaviour: A Case Study of HDFC Bank & HDFC Ltd · 2026 · DOI

  • There is a need to assess the impact of the NCCG 2018 on the performance of banks in Nigeria. There is a lack of studies that examine the relationship between corporate governance variables and financial performance indicators in the context of Islamic banking.

    Corporate Governance and Jaiz Bank Performance: Assessing The Impact of The Nigerian Code of Corporate Governance 2018 (NCCG2018) on Jaiz Bank Plc 2020 to 2025 Performance · 2026 · DOI

  • Future research can extend the model to continuous types of executive capabilities. The study's results can be applied to other principal-agent problems. Further research can explore the empirical implications of the study's findings.

    CEO Compensation Contract Design under Moral Hazard and Adverse Selection · 2026 · DOI

  • The traditional single performance-linked compensation model is difficult to adapt to different types of executives. Prior research has focused on unilateral information asymmetry, with a lack of studies on bilateral information asymmetry.

    CEO Compensation Contract Design under Moral Hazard and Adverse Selection · 2026 · DOI

  • The complex relationship between capital structure and investment decisions. The impact of debt and leverage on investment decisions. The need to optimize capital structure and enhance access to financing to support sustainable firm investment.

    Capital Structure Dynamics and Their Heterogeneous Effects on Firm Investment Decisions: Empirical Evidence from Emerging and Developed Economies · 2026 · DOI

  • The relationship between capital structure and investment decisions is complex and not fully understood. Prior research has not fully examined the impact of capital structure on firm investment decisions across emerging and developed economies.

    Capital Structure Dynamics and Their Heterogeneous Effects on Firm Investment Decisions: Empirical Evidence from Emerging and Developed Economies · 2026 · DOI

  • Existing studies overwhelmingly adopt either a purely financial ratio lens or a qualitative strategic assessment, rarely integrating both into a unified comparative framework. Longitudinal, cross-sectoral financial analyses that track M&A outcomes over five or more years remain scarce.

    India's Corporate Titans: Strategic, Financial, and Integrative Dimensions of the Top 10 Mergers and Acquisitions · 2026 · DOI

  • The study identifies a gap in the understanding of corporate governance and environmental sustainability. The study aims to contribute to the understanding of corporate governance mechanisms and their impact on environmental sustainability.

    The Impact of Corporate Governance Mechanism On Environmental Sustainability in Nigeria: A Case Study of Access Bank Nigeria Plc · 2026 · DOI

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401 open questions have been extracted from the limitations and future-work passages of 4,712 Corporate Finance and Governance papers in our library. Each one below links back to the study that raised it, so you can read the original claim in context.

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