... with significant going-concern difficulties among enterprises classified as high-risk. Design/methodology/approach The study develops an integrated social network analysis and machine learning ( SNAML ) framework to predict going-concern status. Textual analysis is conducted on auditors’ reports to extract...

... revealed that firms in high-polluting industries increased their greenwashing after the implementation of China’s Environmental Protection Tax Law in 2018, indicating that this was a case of policy-induced symbolic compliance. Originality/value This study is among the first to integrate social network...