Digital technologies (DTs) have resulted in innovations that have fueled global knowledge-based economic development. This systematic review of the literature focuses on the relationship between DTs and innovation. Drawing on the extant literature, we investigate 685 articles published in 41...

We document, for the very first time, the relationship between earnings and sexual orientation in China. Using data from the 2020 Chinese Private Life Survey, we find that gay men earn significantly less than comparable heterosexual men, with the largest penalties for rural-hukou holders and...

This study is conducted to investigate the relationship between earnings management (EM), audit quality (AQ) and qualified opinion of financial statements (AO) of listed firms on Vietnam Stock Exchange. Data were collected from 499 listed firms from 2018 to 2020 with 1,497 observations, of which...

Objective To estimate the effect of economic recessions on health inequality, with a focus on identifying recessions that have a health component. Methods This retrospective observational study uses the interannual rate of change in gross domestic product (GDP) as an indicator of economic...

Purpose: This paper aimed to analyse the impact of labour strikes and industry variation on the level of employee-related disclosures (ERD). It argued that the levels of ERD disclosed by companies in the chemical, manufacturing, forestry, mining, construction, and transport industries differ in...