In this paper, we find that better environmental, social, and governmental (ESG) performance is associated with lower audit pricing in terms of both raw and abnormal audit fees in China. But the environmental, social, and governmental pillars don't play the same role in driving that...

To establish a comprehensive sustainable development framework that balances economic development and ESG levels, this paper proposes an EESG (Economics, Environment, Social, and Governance) evaluation system. This paper uses the entropy-weighted TOPSIS method to calculate and compare the EESG...

Purpose The purpose of this paper is to define the Internet as a virtual space supported by technologies and presented in the form of socioeconomic relations from the perspective of political economy. The Internet space is a unique virtual commodity different from ordinary commodities and has...

The social performance (SP) of a firm is associated with many positive organizational outcomes. Nonetheless, little is known about the effect of the SP of a multinational enterprise (MNE) on the likelihood of cross-border acquisition completion (CBAC). Investigating the link between MNEs' SP and...

The Li-ion battery is becoming the optimal choice for the Electric Vehicle’s (EV) power supply. In order to protect the Li-ion battery from charging damage and to prolong the battery’s life, a special control strategy based on the dynamic balanced point along with a non-dissipative equalizer...

In recent decades, compact cities have become a new concern in urban planning in most Japanese cities. The main reason for this trend among Japanese cities is the phenomenon of de-urbanization and downtown decline that gradually occurred after the 1990s. As such, at present, there are dispersed,...

This paper estimates China’s industrial costs under the virtual cost accounting approach. The estimation results show that Chinese industries have disbursed an increasing amount of environmental costs since 1992 while expanding environmental investment; China’s industrial cleanness has been...

Accounting plays a strategic role when accounting-based measures are used to set, communicate and execute strategy. In this paper, we describe and test a strategic role of accounting in the dynamic context of cyclical industries. Specifically, we examine how a strategic emphasis on balance sheet...