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Relationship between official visits, industry chain coordination and digital transformation in China.
Heliyon
December 2024
Chinese Gradate School, Panyapiwat Institute of Management, Thailand.
With digital transformation becoming a global consensus, governments around the world are vigorously promoting the implementation of enterprise digital transformation. However, there are some uncertainties in the process of digital transformation, and companies have overlooked the role of formal access. To better understand the role official visits play in digital transformation, based on signal theory, the study examines the influence of official visits on corporate digitalization using data from listed SMEs in China from 2017 to 2021.
View Article and Find Full Text PDFUnpacking greenwashing: The impact of environmental attitude, proactive strategies, and network embeddedness on corporate environmental performance.
J Environ Manage
January 2025
School of Public Administration, Nanjing Agriculture University, Nanjing, 210095, China. Electronic address:
Though there are considerable attention given to the consequences of greenwashing, however companies efforts to reduce greenwashing is still underexplored. Beside mounting pressures of stakeholders asking firms to revise their environmental orientation in order to reduce perceived greenwashing. Hence, the purpose of current study is to examine the impact of firms' environmental attitude, proactive environmental strategy, and network embeddedness on corporate environmental performance through perceived greenwashing.
View Article and Find Full Text PDFBusy independent directors and IPO company earnings management: Evidence from China.
Heliyon
November 2024
Faculty of Management, Multimedia University, Cyberjaya, Selangor, Malaysia.
This study investigates the effect of busy independent directors on earnings management in Chinese initial public offering (IPO) companies from 2010 to 2020. Using various measures of busy independent directors, the results indicate that directors in IPO companies play a significant role in supervision and governance, thereby significantly mitigating earnings management. Busy independent directors, serving on multiple boards, may face time constraints, but, intriguingly, companies with such directors show a lower inclination for earnings manipulation.
View Article and Find Full Text PDFCarbon emissions and low-carbon innovation in firms.
PLoS One
October 2024
School of Accounting, Southwestern University of Finance and Economics, Chengdu, Sichuan Province, China.
Most of the previous studies of environmental innovation focus on the impact of environmental innovation on carbon emissions. This study rarely examines the internal causes and mechanisms of influence of low-carbon innovation. This study focuses on the effect of carbon emissions on low-carbon innovation in firms.
View Article and Find Full Text PDFThis study examines the link between genuine earnings management and management's integrity commitment using data from A-share listed firms on the Shanghai and Shenzhen stock exchanges (2007-2021). Findings indicate that following genuine earnings management, management tends to emphasize integrity in the MD&A section of annual reports, suggesting moral camouflage in response to negative moral emotions. This behavior is more pronounced with higher information asymmetry between management and investors, amplifying the tendency towards moral camouflage.
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