Creative accounting is considered to be a 21st-century phenomenon that has received
increased attention after the worldwide economic crisis and budget deficits, particularly the …

We explore the effect of green credit policy on firm performance of listed firms in China. We
find that green credit policy reduces firm performance in heavily polluting industries. This …

Frequent economic policy adjustments lead to significant increases in economic policy
uncertainty (EPU). Few studies have investigated whether EPU influences corporate green …

This study investigates the impact of firms' heterogeneous exposure to economic policy
uncertainty (EPU exposure) on corporate innovation investment. The results show that, first …

This paper examines whether and how business diversification affects financialization in
non-financial corporations. Using data from the Chinese market, we find that business …

Using the regional panel data of China's high-tech industry (HTI) from 2004 to 2016, this
study investigates the main effect, regulatory effect, and intermediary effect of digital …

The phenomenon of creative accounting has attracted the attention of researchers for
decades, especially in the financial sector for its implications on the quality of financial …

Interest in the drivers of firms' corporate social responsibility (CSR) is growing. However,
little is known about the influence of a CEO's childhood experience of natural disasters on …

The influence of CEOs' early life experiences on their strategic decisions has attracted
considerable research attention. However, existing studies have limited understanding of its …

The banking sector is reflected as an essential element in the structure of any economy that
leads to the growth of financial capacity for various individuals, organizations, businesses …