... be contacted at: 406410562@qq.com 17 08 2023 25 09 2023 24 10 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Digital finance Spatial urbanization Social welfare Information asymmetry G10 G20 G23 G29 G32...

... Publishing Limited Licensed re-use rights only Managerial ability Capital structure Financial leverage Financing constraints Growth opportunities G31 G32 G34 O16 Recently, managerial competency has garnered a great deal of interest. Corporate managers learn and develop specific...

... environment of high failure tolerance and discretion provided by the New Accounting Standards to engage in R&D innovation projects to gain core competition power and seize development advantages. Therefore, we propose the hypothesis of this paper: G32 M41 M48 O31 Innovation...

.... Section 3 describes our data and variable construction. Section 4 describes the empirical methodology and presents our main results. Sections 5 and 6 present discussions and conclusions. Corporate social responsibility Capital structure Firm leverage Investor attention Liquidity G32...

... a critical influence on CSR. CSR information disclosure can attract investor attention, improving the company’s information environment and increasing its liquidity. CSR Accounting conservatism Investor protection Investor attention Stock liquidity G32 G38 In addition to increasing...

... Licensed re-use rights only Capital structure Financial crisis Pecking order theory Self-organizing maps G32 G33 C45 The capital structure problem became relevant with the development of the model by Modigliani and Miller (1958) . This model concluded that in a situation...