As a financial indicator, Tobin's Q is related to making investment decisions based on the
organization's market value related to the organization's replacement costs. The purpose of …

Integrated capital markets provide better risk sharing and market efficiency, but presence of
different barriers such as information asymmetry across borders hinders these benefits. This …

This study examines the role of digital finance in dismantling regional barriers to capital flow
and in fostering the creation of a unified market. Using the provincial-level digital finance …

The dynamics of socio-economic processes requires the general government revenue to be
adapted to changes in financial and economic conditions. The study aims to improve the …

La guerra comercial entre China y Estados Unidos como potencias mundiales ha
conllevado a que la hegemonía mundial se encuentre en vilo ya que diversas economías se …

Government audit supervision is an important part of the national governance system, which
has an important impact on government behavior. Taking the 2015 audit vertical …

We construct a continuous‐time overlapping generations model with an endogenous growth
structure and consider fiscal sustainability under two fiscal rules:(i) the government fixes the …

This paper analyzes tax competition and coordination, determining which is better in a multi-
region endogenous growth model. With an integrated capital market, increased capital tax in …

Sustainable finance and investing have become the key factors of business survival, as an
increasing number of countries are adopting sustainability criteria to manage their capital …

This study investigates how the centralization of tax administration affects tax competition
among local governments in China, using the merger of the State Tax Bureau and Local Tax …