A Theoretical Review of Artificial Intelligence and Tax Compliance DOI
Salah Alghyaline, Bahaa Awwad

Studies in big data, Год журнала: 2024, Номер unknown, С. 53 - 64

Опубликована: Янв. 1, 2024

Язык: Английский

The Impact of the Convergence of Advanced Manufacturing and Modern Services on Green Innovation Efficiency DOI Open Access
Hongying Zhang, Song Nie,

Liyang Wan

и другие.

Sustainability, Год журнала: 2025, Номер 17(2), С. 492 - 492

Опубликована: Янв. 10, 2025

Cross-region and cross-industry cooperation has become a key driver of industrial transformation. Advanced manufacturing is boosting the modern service industry fostering innovation development, while promoting advanced stimulating market demand. The convergence services (CAMMS) environmental in China’s economy. This study explores impact CAMMS on green efficiency its spatial correlations. Employing two-way fixed-effect model, along with mediating-effect model Durbin (SDM), we analyze Chinese provincial panel data from 2006 to 2021 explore effects spillover effects. Our findings reveal following: (1) significantly enhances efficiency. (2) Optimizing structure improving factor allocation are primary mechanisms through which promotes (3) mechanism positively influences efficiency, these becoming more pronounced eastern region after 2011. (4) Finally, due increasing information transmission costs local protectionism, “spillover effect” geographical boundaries. contributes literature by providing valuable insights for future practices strategies China. also provides strong support economy achieve transformation sustainable development.

Язык: Английский

Процитировано

0

Extreme weather and the green transition of energy firms: The moderating effect of digital technology and digital inclusive finance DOI

Niu Niu,

Junhua Ma,

Deyuan Zheng

и другие.

Research in International Business and Finance, Год журнала: 2025, Номер unknown, С. 102858 - 102858

Опубликована: Март 1, 2025

Язык: Английский

Процитировано

0

How does upstream service liberalization benefit downstream manufacturing firms’ emissions reduction performance? DOI Creative Commons
Fuzhong Chen, Ke Luo, Farhad Taghizadeh‐Hesary

и другие.

Energy Economics, Год журнала: 2025, Номер 145, С. 108449 - 108449

Опубликована: Апрель 8, 2025

Язык: Английский

Процитировано

0

Can artificial intelligence technology improve companies' capacity for green innovation? Evidence from listed companies in China DOI

Yingji Liu,

Fei Shen,

Ju Guo

и другие.

Energy Economics, Год журнала: 2025, Номер 143, С. 108280 - 108280

Опубликована: Фев. 7, 2025

Язык: Английский

Процитировано

0

How Do Robot Applications Affect Corporate Sustainability?—An Analysis Based on Environmental, Social, and Governance Performance DOI Open Access
Yuefeng Xie, Luman Zhao, Yabin Zhang

и другие.

Sustainability, Год журнала: 2025, Номер 17(5), С. 1822 - 1822

Опубликована: Фев. 21, 2025

Can the application of robots promote corporate sustainability? This study constructs micro-data based on robot data provided by IFR and annual reports China’s A-share listed companies from 2010 to 2018. By employing a multidimensional fixed effects model for empirical analysis, we arrive at following conclusions. Firstly, implementation robotic technologies substantially improves environmental, social, governance (ESG) performance corporations, which remains robust series robustness tests (including instrumental variables, Heckman two-stage model, placebo tests). Secondly, decomposition effect analysis shows that positively influence E, S, G aspects ESG; in addition, applications primarily ESG promoting green technology innovation, boosting goodwill, enhancing internal control effectiveness. Thirdly, heterogeneity reveals positive are predominantly observed state-owned, large-scale, technology-intensive enterprises. Additionally, is strongest enterprises located central regions, followed eastern while western regions insignificant. Furthermore, results quantile regression reveal robotics exerts greater impact firms with higher initial levels performance. These findings offer researchers framework identify measure sustainability, thus understanding relationship between sustainability.

Язык: Английский

Процитировано

0

The Impact of Government-Led Green Certification on Enterprise Green Transformation—Evidence from Green Factory Recognition DOI Open Access
S. Nie, Guixia Wang

Sustainability, Год журнала: 2025, Номер 17(5), С. 2271 - 2271

Опубликована: Март 5, 2025

This paper examines the impact of government-led green certification on enterprise transformation, utilizing data from A-share-listed firms in China and focusing Green Factory Certification program launched by Ministry Industry Information Technology 2016. We find that has a significant environmental incentive effect, with certified factories significantly accelerating transformation compared to non-certified enterprises. These findings provide strong response ongoing debate regarding performance policies. Unlike general certification, incorporates both internal incentives external monitoring. factory reduces financing costs promotes innovation, while also attracting attention investors media scrutiny, which turn accelerates transformation. Additionally, differential effects The effect is more pronounced regions high public concern, non-heavily polluting industries, non-state-owned enterprises, large-scale broadens policy pathways for perspective offering valuable insights promoting such transformations.

Язык: Английский

Процитировано

0

Identifying roles of a cleaner energy consumption structure in industrial green transformation: A multi-dimensional perspective considering spatial spillovers and transmission mechanisms DOI
Kang Gao,

Xu Zhao,

Ran Guo

и другие.

Energy, Год журнала: 2025, Номер unknown, С. 135776 - 135776

Опубликована: Март 1, 2025

Язык: Английский

Процитировано

0

Digitalization accounting information system and servitization in public sector organizations - moderating effect of recoverable slack DOI Creative Commons
Pham Quang Huy, Vu Kien Phuc

Cogent Business & Management, Год журнала: 2024, Номер 11(1)

Опубликована: Ноя. 8, 2024

The main goal of this research is to explore the relationship between digitalized accounting information system (DAIS) and servitization (SERV). Alternatively, it aims delve into mediating role sustainable innovation ecosystem (SIE) in interlink DAIS SERV. More importantly, makes several attempts deepen insight on whether significance effect size relationships DAIS, SERV SIE vary grounded specific degree recoverable slack (RS). theoretical framework based a questionnaire survey PSOs explored using structural equation modeling (SEM) multigroup SEM for direct, indirect, moderating effects, respectively. result analysis highlights strong positive three constructs. concretely, findings indicate that positively impacted by DAIS. Additionally, served as mediator relationship. Moreover, suggest RS moderator SERV, SIE. results study would allow leaders policymakers capitalize develop implement order attain

Язык: Английский

Процитировано

0

A Theoretical Review of Artificial Intelligence and Tax Compliance DOI
Salah Alghyaline, Bahaa Awwad

Studies in big data, Год журнала: 2024, Номер unknown, С. 53 - 64

Опубликована: Янв. 1, 2024

Язык: Английский

Процитировано

0