... China MOE project of Humanities and Social Science 21YJC630093 China Postdoctoral Fund Program 2021M702070 Funding: This work was supported by General Project of Anhui Natural Science Foundation (award no. 2108085MG244), China MOE project of Humanities and Social Science (award...

... 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...

... 2024 02 04 2025 17 06 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Financial resilience Supply chain networks Structural hole Corporate governance China Fundamental Research Funds for the Central Universities 2024ZY...

...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...

... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Innovation Annual report Official visits R&D subsidy China G32 G34 Information asymmetry is identified as the major obstacle to efficient capital allocation (Besanko and Thakor, 1987a). Signaling...

.... ESG Analysts recommendation Information processing Accuracy China Finally, the findings of this study provide support for the positive impact of ESG initiatives on firm value, thereby contributing to the literature on the value relevance of ESG. Our research demonstrates that when analysts...