Keywords: Governance heterogeneity
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Journal Articles
Journal of Enterprise Information Management (2024) 37 (1): 170–200.
Published: 27 November 2023
... is moderated by governance heterogeneity among Chinese A-share companies from 2010 to 2020. The sample consists of 2,339 firms, of which 360 are SOEs and 1,979 are non-SOEs. To ensure robustness, this study has excluded the observations in 2020 to avoid the effects of COVID-19 and used an alternative measure...

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