Purpose As China's e-commerce and cross-border e-commerce rapidly develop, the cross-border e-commerce supply chain exhibits characteristics of globalized development scale, collaborative multiparty participation, streamlined management processes, digitalized production and trade and flexible...

Against the background of China's strengthening of finance and accounting supervision, this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chinese investors can capture this information in a timely manner. We find that...

This paper examines whether political connection heterogeneity plays a role in corporate innovation in a sample of all listed firms in China from 2008 to 2016. Our results show that connections with central government officials promote innovation, while connections with local government...