The sharing economy is a relatively recent phenomenon that aims to promote environmentally friendly practices. The sharing economy is characterized by the convergence of information, marketing and technology to create a new paradigm in which customers value access above ownership, allowing them...

Purpose The development of China's foreign exchange market and the reform of Chinese yuan (hereinafter “CNY”) exchange rate are closely linked with each other. Their respective journey through the past 70 years can both be divided into three historical periods; as follows: China's foreign...

As an important part of the national political system, government audits play a significant role in supervising and restricting enterprises. Since 2010, the National Audit Office of China has repeatedly disclosed the problems regarding enterprises' M&A to prevent the loss of state-owned assets....