Purpose This study aims to investigate customer experience (CE) and its relationship with
intermediate variables to analyze the impact of digital banking (DB) on banks' financial …

Purpose This study aims to investigate the relationship between corporate tax avoidance
and stock price crash risk and the moderating effects of corporate governance …

Professional accounting bodies, regulatory bodies, academics, and researchers have
highlighted the importance of applying the IR practices, and the academic discussion …

The Chinese government has tried to improve corporate governance and the quality of
external audits. To assess the effect of these regulatory changes, we quantify the impact of …

We contribute to IB literature on state-owned multinationals by examining an understudied
element of MNE strategy–transparency. Drawing insight from accounting, finance, and …

This paper investigates the relationship between two characteristics of corporate
governance (concentrated and state ownership) and firm financial performance by bringing …

This paper examines the impact of ownership structure, whether state owned, foreign owned
or institutionally owned, on Vietnamese stock market liquidity in different market conditions …

Despite considerable scholarly attention, the literature on foreign investors is characterized
by inconsistency and mixed findings. Using a sample of 427 non-financial firms during the …

Using data from the Chinese market where related party transactions (RPTs) are particularly
prevalent, we examine how the independent auditor responds to the potentially heightened …

Foreign ownership has two competing effects on information asymmetry. Short term
investment horizon, superior information processing capability, controlling positions, and …