Foreign ownership, subjective willing, and internal control level.

Foreign shareholders are essential in the capital market. The study on A-share listed firms from 2012 to 2021 examines the impact of foreign ownership on internal control and its transmission effect. Using text analysis and machine learning methods, we construct a variable named "internal control willingness" to explore the impact of subjective willingness.

Evaluation of the green economic value added index in the game of enterprise capital providers.

This study explores the performance evaluation of steel enterprises, emphasizing the importance of green environmental performance. Based on the review of the current situation of green investment research, economic added value evaluation system, and game analysis of enterprise capital providers, this study discusses the comprehensive evaluation of games among enterprise capital providers from the perspective of green economic added value. It constructs a game model of capital providers from the perspective of green investment.

Association between strategic differentiation and firm leverage manipulation: Empirical evidence from China.

Introduction: Based on the context of the implementation of China's comprehensive deleveraging policy, this study explores the impact of firm strategic differentiation on the emergence of leverage manipulation behavior.

Methodology: The A-share listed firms in Shanghai and Shenzhen from 2007 to 2020 were used as the research objects, and the data were processed using Stata software.

Results: The greater the degree of strategic differentiation, the higher the likelihood of firm leverage manipulation.

Corporate social responsibility, internal control, and firm financial performance.

As the global challenges facing sustainability issues continue to expand, the issues of corporate social responsibility (CSR) and ethical governance have become the focus of continued academic attention. CSR is important for firms to enhance their reputation and promote sustainable development. Using A-share listed firms from 2012 to 2019, this study empirically investigates the effect of CSR fulfillment on internal control and firm financial performance by constructing a regression model.

Will the "Environmental Fees to Taxes" Affect Firm Charitable Giving?

This study examines the impact of the 2018 "environmental protection fee to tax" policy on the charitable giving of polluting firms between 2015 and 2019 using a differences-in-differences method. This study found that implementing the "environmental protection fee to tax" policy reduced the level of charitable giving by polluters. The decline in charitable-giving levels was more pronounced among firms classified as heavy polluters, firms from the East of China, and non-state firms.

China's SMEs Developed Characteristics and Countermeasures in the Post-epidemic Era.

Due to the COVID-19 outbreak, a series of chain reactions, like international trade breakdown, stock market collapse, and crude oil's collapse, have adversely affected the global economy, particularly small and medium-sized enterprises (SMEs). As a result, the Chinese government issued many fiscal and financial policies to support SMEs. This paper analyzes SMEs' coping methods and conceptual changes affected by the epidemic and distinguishes "victims" and "beneficiaries.