Does competitive position matter: Investigating the impact of information risk on COE and corporate investment.

<h4>Purpose</h4>The purpose of this study is to find out how firm's competitive position plays the moderating role between the relation of information risk and COE. The study considers the effect of two different types of information risk, i.e., lack of information quality and trans...

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Main Authors: Sana Saleem, Muhammad Usman, Muhammad Naveed Akhtar
Format: Article
Language:English
Published: Public Library of Science (PLoS) 2025-01-01
Series:PLoS ONE
Online Access:https://doi.org/10.1371/journal.pone.0322527
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author Sana Saleem
Muhammad Usman
Muhammad Naveed Akhtar
author_facet Sana Saleem
Muhammad Usman
Muhammad Naveed Akhtar
author_sort Sana Saleem
collection DOAJ
description <h4>Purpose</h4>The purpose of this study is to find out how firm's competitive position plays the moderating role between the relation of information risk and COE. The study considers the effect of two different types of information risk, i.e., lack of information quality and transparent information.<h4>Methodology</h4>The data of the study is collected from all the non-financial firms listed on PSX from 2007 to 2022. Two-step system GMM dynamic panel estimators are applied to test the dynamic nature of the proposed model.<h4>Findings/results</h4>The findings show that firms having better competitive position signal their strength through improved information disclosure in order to gain the confidence of shareholders. This competitive environment poses a governance effect by imposing discipline on manager's behavior, reducing information asymmetry and improving the quality of information disclosure, resulting in reduction of the COE. Further, a more competitive environment improves the readability of the annual report and reduces information asymmetry. In addition, by reducing financing frictions, this research provides new and unique insights pertaining to the importance of competitive position in the sensitivity of investment to information risk.<h4>Originality</h4>This research extends to the corpus of literature by investigating the unexplored strategic determinants, such as a firm's competitive position, to mitigate the impact of two distinct types of information risk: lower quality and reduced transparency. Additionally, it explores how these risks influence both the cost of equity and corporate investment.
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spelling doaj-art-617ff59f58ed4372a8a51184f2c252192025-08-20T03:25:16ZengPublic Library of Science (PLoS)PLoS ONE1932-62032025-01-01205e032252710.1371/journal.pone.0322527Does competitive position matter: Investigating the impact of information risk on COE and corporate investment.Sana SaleemMuhammad UsmanMuhammad Naveed Akhtar<h4>Purpose</h4>The purpose of this study is to find out how firm's competitive position plays the moderating role between the relation of information risk and COE. The study considers the effect of two different types of information risk, i.e., lack of information quality and transparent information.<h4>Methodology</h4>The data of the study is collected from all the non-financial firms listed on PSX from 2007 to 2022. Two-step system GMM dynamic panel estimators are applied to test the dynamic nature of the proposed model.<h4>Findings/results</h4>The findings show that firms having better competitive position signal their strength through improved information disclosure in order to gain the confidence of shareholders. This competitive environment poses a governance effect by imposing discipline on manager's behavior, reducing information asymmetry and improving the quality of information disclosure, resulting in reduction of the COE. Further, a more competitive environment improves the readability of the annual report and reduces information asymmetry. In addition, by reducing financing frictions, this research provides new and unique insights pertaining to the importance of competitive position in the sensitivity of investment to information risk.<h4>Originality</h4>This research extends to the corpus of literature by investigating the unexplored strategic determinants, such as a firm's competitive position, to mitigate the impact of two distinct types of information risk: lower quality and reduced transparency. Additionally, it explores how these risks influence both the cost of equity and corporate investment.https://doi.org/10.1371/journal.pone.0322527
spellingShingle Sana Saleem
Muhammad Usman
Muhammad Naveed Akhtar
Does competitive position matter: Investigating the impact of information risk on COE and corporate investment.
PLoS ONE
title Does competitive position matter: Investigating the impact of information risk on COE and corporate investment.
title_full Does competitive position matter: Investigating the impact of information risk on COE and corporate investment.
title_fullStr Does competitive position matter: Investigating the impact of information risk on COE and corporate investment.
title_full_unstemmed Does competitive position matter: Investigating the impact of information risk on COE and corporate investment.
title_short Does competitive position matter: Investigating the impact of information risk on COE and corporate investment.
title_sort does competitive position matter investigating the impact of information risk on coe and corporate investment
url https://doi.org/10.1371/journal.pone.0322527
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AT muhammadnaveedakhtar doescompetitivepositionmatterinvestigatingtheimpactofinformationriskoncoeandcorporateinvestment