... the functionality and reliability of internal controls and explores the moderating effects of financial constraints. Design/methodology/approach The research utilizes a dataset of 22,441 firm-year observations from 2013 to 2021, covering Chinese non-financial firms listed on the Shanghai and Shenzhen Stock...

... be contacted at: mrliyx@dlut.edu.cn 21 06 2025 16 09 2025 23 11 2025 22 01 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Cybersecurity Debt default risk Operational risk Financial constraints Agency cost National...

...Feiyang Cheng; Jianlei Han; Xiaolu Hu; Terry Pan; Jing Shi Purpose This paper examines the relationship between green bond issuance and corporate financial constraints, focusing on firms in China. It explores how financial constraints drive firms to issue green bonds, investigates the potential...

... independence are negatively associated with CS, highlighting their effectiveness in curbing activities like CS and improving the financial reporting quality. Furthermore, the findings reveal that financial constraint moderates the association between BCs and CS, as board independence and women directors...

... 04 10 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Industrial robots Firm innovation Financial constraints Human resources Technological progress and innovation are the most durable sources of economic growth (Romer, 1990...