The relation between the motivation of voluntary disclosure and the characters of companies is important research topic in accounting research and strategy research. The paper investigates the samples from Chinese capital market during 2004-2006 and concludes some empirical results to verify and...

This article investigates the co-relationship of operating performance with implementation of ERP system in listed companies. The descriptive statistics reveals that the operating performance of ERP companies in 2003, that ROS, ROI, ROE and ROA regarded as companies' operating performance index...

With a RBV View on the supply chain adoption our findings are different with other supply chain research. We find that the motivation of the enterprises with supply chain adoption is to provide the threat to competitive enterprises. The results of supply chain don't improve the performance of...

This paper investigates the effect of ERP system implementations on agency cost in the introducing period in China. The research reveals that, for the listed companies, the agency cost after implementing the ERP System will reduce significantly; however, compared with the non-State-Owned...

Using China's “key environmental protection cities policy” as a quasi-natural experiment, we explore the impact of environmental regulation on the true enterprise income tax rate based on the difference-in-difference (DID) method and firm-level data. We find that: (1) Environmental...

This study examines how an important reform of local governance—village democracy—in the world’s most populous areas has affected the happiness of residents in rural China. We find that introducing elections per se has no significant impact. In comparison, direct nomination of local...

A new bacteriocin (Y19-2) was isolated, purified, and characterized from Nanjing Steamed Roast Duck, a traditional Chinese fermented meat product. Purification was performed via ammonium sulfate fractional precipitation, diethyl aminoethyl (DEAE)-52 cellulose ion-exchange chromatography,...