The objective of the study is twofold: to investigate the direct effect of employee wellness programs on employee engagement in the hospitality industry, and to examine the mediating role of corporate social responsibility as well as the moderating role of employees' health conditions in these...

The purpose of this study was to explore what types of digital content cultural institutions implemented during COVID-19 temporary closures and their effects on social media engagement. Existing research identified the role of digital content and social media in cultural institutions, but only...

Will industrial policy affect corporate tax avoidance? Based on China’s listed corporations which are in the current stage of industrial transformation and upgrading, this paper investigates how the provincial industrial policy impact corporate tax avoidance. The results show that provincial...

This study examines the predictability of the last 30 min of intraday stock price movements within the US financial market. The analysis encompasses several potential explanatory variables, including returns from each 30 min intraday trading session, overnight returns, the federal reserve fund...

The key strategic point for facilitating domestic circulation is to enhance and expand household consumption. Based on a survey of 1080 farming households in Hunan, Hubei, and Jilin Provinces, this study examines the impact of digital finance use on the scale and structural upgrading of...

The subsidiary’s profit distribution results in the cash transfer from the subsidiary to the parent company. We investigate the effect of this cash transfer on the business group’s agency cost. Using the sample of A-share listed companies in China from 2006 to 2017, we find that the profits...