... whether these non-monetary benefits motivate managers to provide informative and optimistic narrative disclosures. Design/methodology/approach We analyze 29,049 firm-year observations of A-share listed companies in China from 2009 to 2021. MD&A tone is measured using textual analysis based...

... governance China Table 1 Conceptual definitions of financial resilience Authors Definition Keywords Acquaah et al. (2011) , Hussain and Papastathopoulos (2022) , Sreenivasan and Suresh (2023) Financial resilience is the capability of the firms to forestall, prepare...

...Ziyang Li; Tao Luo; Yanlin Li; Yuanyuan Wu Purpose This study examines the impact of the digital economy on enterprises carbon reduction from a micro-firm perspective. Design/methodology/approach Drawing on China’s National E-commerce Demonstration Cities policy, this study utilizes a sample...

... Committee, CSRC) and those with missing information on the key variables required by this study. The final sample consists of 34,593 firm-year observations and includes 4,283 unique firms. The firms’ financial information is obtained from the China Stock Market and Accounting Research (CSMAR) database...

.... Yonggen Luo can be contacted at: yg-luo@foxmail.com 10 04 2024 11 06 2024 01 07 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only ESG Analysts recommendation Information processing Accuracy China In recent decades...