This thesis consists of three essays on accounting conservatism, corporate social responsibility, and corporate governance. The first essay examines the influence of accounting conservatism on trade credit, particularly under the background of the recent global financial crisis. The second essay investigates whether suppliers value customer firms’ corporate social responsibility activities by exploring the influence of customer firms’ social performance on trade credit. The third essay examines how the heterogeneous credit crunch shock that took place during the recent global financial crisis moderated the effectiveness of corporate governance on deterring expropriation by controlling shareholders and improving firm performance.Accounting conservatism and trade credit / Yanlei Zhang. -- Do suppliers value socially responsible customers / Yanlei Zhang, Juan M. García Lara and Josep A. Tribó. -- Heterogeneous credit crunch shock and the effectiveness os corporate governance / Yanlei Zhang, María GutiérrezPrograma Oficial de Doctorado en Empresa y Finanzas / Business and FinancePresidente: Miguel Ángel García Cestona; Secretario: Beatriz García Osma; Vocal: Juan Pedro Sánchez Ballest
