Risk management is an important aspect of financial research because correlations among financial data are essential in evaluating portfolio risk. Among various correlations, spatiotemporal correlations involve economic entity attributes and are interrelated in space and time. Such correlations...

New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of growth. According to relevant accounting standards, such preferred shares should be classified as financial liabilities...

We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China. China Merchants Bank adopted a two-step acquisition method: first, it acquired 53% of the shares of Hong Kong's Wing Lung Bank to gain...

This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles-the recognition approach,...

This study investigates the predictability of a fixed uncertainty index (UI) for realized variances (volatility) in the international stock markets from a high-frequency perspective. We construct a composite UI based on the scaled principal component analysis (s-PCA) method and demonstrate that...

The stock price index is a thermometer reflecting changes in the stock market, and can convey key information on capital market dynamics and trends to investors. This paper empirically investigates the impact of index adjustments on corporate social responsibility performance by employing the...

Performance evaluation for universities or research institutions has become a hot topic in recent years. However, the previous works rarely investigate the multiple departments’ performance of a university, and especially, none of them consider the non-homogeneity among the universities’...

Lean strategy, aimed at optimizing resources, minimizing energy usage, and achieving zero waste in the production process, has been increasingly embraced to reduce systemwide costs in manufacturing. However, practitioners in small and medium-sized enterprises (SMEs) often lack the necessary...

How to manage financial performance through the utilization of intellectual capital (IC) is an important issue in the knowledge economy. The objective of this study is to investigate the impact of IC on financial performance for manufacturing listed companies in the Chinese context. Financial...

As one of the five largest industries in China, the automotive industry may well become a prosperous market of production and a large consumer market, but with the 2019 novel coronavirus (COVID-19) outbreak, automotive companies have suffered great losses. How to maintain financial...