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Journal Articles

Digital transformation and the three main types of business activities: a holistic view under the smart machine theory

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Zhuo Li, Millie Liew, June Cao
Journal: Journal of Accounting Literature
Journal of Accounting Literature 1–31.
https://doi.org/10.1108/JAL-03-2025-0152
Published: 09 September 2025
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Includes: Supplementary data
Journal Articles

Carbon emission trading scheme and earnings smoothness

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June Cao, Zijie Huang, Ari Budi Kristanto, Millie Liew
Journal: Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (2): 700–736.
https://doi.org/10.1108/JAL-05-2024-0088
Published: 13 August 2024
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