Focusing only on shareholders' financial return is not consistent with the concept of sustainable corporate governance. In contrast to financial performance, corporate social responsibility (CSR) is a non-financial performance index. Financial reports consist of both financial and non-financial...

Arousing funders' motives for crowdfunding participation is a challenge for every entrepreneur. According to self-determination theory, crowdfunding involvement is driven by two kinds of motivations: extrinsic and intrinsic motives. Campaign narratives with different sentimental orientations...

Capital-markets based accounting research in China has a relatively short history; the two principal stock exchanges in Shanghai and Shenzhen have operated for less than 20 years. Recent accounting research has tended to adopt techniques, research designs and even topics that were developed in...