This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese-listed firms during the period of 2001-2017, our findings reveal that Confucian culture, measured as the number of Confucian temples (schools) within a specific radius around a firm,...

Using hand-collected data on merchant guild culture and a sample over 2003-2019, this study examines the effect of merchant guild culture on the cost of debt. Our findings reveal that merchant guild culture is negatively associated with the cost of debt, suggesting that merchant guild culture...

This study examines the association between the globalised board of directors and corporate environmental performance, and then investigates the moderating effect of regional green development on the above association. Using a sample from the Chinese stock market during the period of 2008-2016,...

Recent increases in production of crop-based (or first-generation) biofuels have engendered increasing concerns over potential conflicts with food supplies and land protection, as well as disputes over greenhouse gas reductions. This has heightened a sense of urgency around the development of...

Organizational ambidexterity has been employed in the study of international business. Existing studies advocate an ambidextrous internationalization strategy for multinational enterprises in emerging markets (EM MNEs). However, the performance effect and moderating mechanism of international...

This study employs textual analysis to assess enterprise digitalization. Moreover, it explores the effect of firm digital transformation (DT) on productivity using data from listed enterprises in China from 2007 to 2020. Our empirical findings point to a facilitation effect between firm-level DT...