Using a sample of 124 countries assisted by China from 2000 to 2019, this paper examines the impact of foreign aid on outward foreign direct investment (OFDI) and the mitigation mechanism of risk. The research finds that, first, foreign aid can significantly reduce the country risk of recipient...

We aim to demystify digitalization in accounting (DIA) based on the case study of Ash Cloud, a digital factory in Shenzhen, China. From the perspective of dynamic capabilities, we develop the "momentum" theory of DIA to illustrate that firm and executive characteristics drive digital...

Abstract Mann–Whitney-type causal effects are clinically relevant, easy to interpret, and readily applicable to a wide range of study settings. This article considers estimation of such effects when the outcome variable is a survival time subject to right censoring. We derive and discuss...

Customers' voluntary behaviors (i.e., customer citizenship behaviors, CCBs) are of ever-increasing interest, given that they produce extraordinary value for service providers. Whether customer perceived support (CPS) from service providers leads to CCBs has remained largely understudied in...

Combining the company’s risk of financial fraud predicted by the machine learning method and unique Chinese data of board voting, this study investigates whether independent directors can identify the company’s risk of financial fraud. We find that independent directors are more likely to...

A clear understanding of customer needs is key to the success of new product development and customer-centric product design. Online reviews, particularly initial reviews, are commonly used as effective sources for mining customer requirements. Although customers may post truer and more...

The COVID-19 pandemic has seriously impacted scientific research activities, especially international cooperation in scientific research. Using bibliometric methods and scientific knowledge graph software, and by calculating collaboration indicators such as international collaboration rates,...

This paper examines the influence of enterprise digital transformation on safety production performance. Our results indicate that digital transformation significantly improves the safety performance of China's listed enterprises. Furthermore, a series of cross-sectional analyses confirm that...

Innovation is key for economic growth and well-being. The capacity for innovation, however, is profoundly influenced by the quality of local institutions. Although the impact of national institutions on innovation is well-documented, the effects of subnational institutional variations on...

Green public procurement is considered an environmental policy tool with great potential. Having been charged with the responsibility of transforming greenness into a shared social norm, Green public procurement has the potential to play an exemplary and guiding role for the individual consumer....