... reports and the China National Knowledge Infrastructure. Findings We find that AI technology and externally oriented corporate cultures, such as those focused on competition and creation, positively affect BT adoption. Environmental factors such as market competition, government support and the level...

...Shuo Yang; Jingran Zhao Purpose The stock exchanges in China assess firms’ disclosure quality annually according to a grading sheet. The grading sheet evaluates mandatory and voluntary disclosures, investor relations, and compliance with and violations of securities laws; some items are publicly...

...Xiaoyue Chen; Bin Li; Tarlok Singh; Andrew C. Worthington Purpose Motivated by the significant role of uncertainty in affecting investment decisions and China's economic leadership in Asia, this paper investigates the predictive role of exposure to Chinese economic policy uncertainty...

...Runze Ling; Ailing Pan; Lei Xu Purpose This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets...

...Hong Fan; Liqiang Chen Purpose The purpose of this paper is to investigate the effects of political connections on the association between firms' business strategy and their tax aggressiveness in an emerging economy such as China. Design/methodology/approach The authors study a large sample...

... Wang and Yue Wu Published in China Accounting and Finance Review. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both...

... departments of Chinese cities have a medical background. China Leadership COVID-19 Local public officials The spread of coronavirus disease 2019 (COVID-19) reveals that most countries are ill-prepared for a severe public health emergency. It is critical to understand how the public health...

... on government spending, such as healthcare, and in sectors with strong exposure to major shifts in regulatory policy. In subsequent research, Baker's research team develops EPU indices for more than 24 countries globally, including China. Compared with the D&O insurance literature on the consequences...

... CSR performance is positively associated with its peer firms' average CSR performance when the executives of the firm and its peer firms are university alumni. The study employs data from 1,685 listed firms and 4,906 executives who graduated from 585 different universities in China and runs...