Is New Technology Always Good? Artificial Intelligence and corporate tax avoidance— Evidence from China
International Review of Economics & Finance,
Год журнала:
2025,
Номер
unknown, С. 103949 - 103949
Опубликована: Фев. 1, 2025
Язык: Английский
A Study on the Impact of Corporate Digital Transformation on Environmental, Social, and Governance (ESG) Performance: Mechanism Analysis Based on Resource Allocation Efficiency and Technological Gap
Sustainability,
Год журнала:
2025,
Номер
17(8), С. 3308 - 3308
Опубликована: Апрель 8, 2025
For
a
country
like
China,
which
places
equal
emphasis
on
economic
development
and
environmental
governance,
the
exploration
of
potential
digital
transformation
to
enhance
corporate
Environmental,
Social,
Governance
(ESG)
performance
is
paramount
importance
in
achieving
carbon
peak
target
by
2030.
Accordingly,
this
paper
employs
two-way
fixed-effects
model
analyze
impact
ESG
performance,
based
annual
data
from
Chinese
listed
companies
2014
2023.
On
basis,
we
established
theoretical
framework
implemented
dual
model.
The
findings
argue
that
materially
enhances
primarily
enhancing
resource
allocation
efficiency
narrowing
technological
gap.
research
results
are
confirmed
be
valid
through
rigorous
robustness
testing
endogeneity
analysis,
with
evident
effects
observed
large-scale,
technology-intensive,
asset-intensive,
central–eastern
regions,
high-tech
enterprises.
This
offers
both
foundations
practical
insights
for
pursuing
enhancement
while
also
providing
valuable
point
reference
policymakers
working
toward
green
peaking
target.
Язык: Английский
Assessing the impact of national culture on digital maturity
Digital Business,
Год журнала:
2025,
Номер
unknown, С. 100121 - 100121
Опубликована: Апрель 1, 2025
Язык: Английский
Seeking gains or avoiding losses? A study on the cohort effects of digital transformation among Chinese manufacturing enterprises
Technology Analysis and Strategic Management,
Год журнала:
2025,
Номер
unknown, С. 1 - 15
Опубликована: Март 12, 2025
Язык: Английский
Can digital transformation promote hospitality and tourism firms’ investment? Moderating effect of financing constraints and economic policy uncertainty
Current Issues in Tourism,
Год журнала:
2024,
Номер
unknown, С. 1 - 21
Опубликована: Окт. 29, 2024
Research
on
corporate
investment
is
widely
acknowledged
as
essential
in
the
realm
of
financial
management
within
hospitality
and
tourism
sector.
Drawing
information
asymmetry
resource
dependency
theories,
this
study
examines
effect
digital
transformation
firm
explores
how
financing
constraints
economic
policy
uncertainty
moderate
these
effects.
We
utilized
firms
engaged
tourism,
hotel,
catering,
transportation,
listed
A-share
market
China's
Shanghai
Shenzhen
stock
exchanges
from
2009
to
2022,
our
research
sample.
Our
findings
indicate
that
enhances
companies.
Furthermore,
positive
was
more
pronounced
for
with
reduced
heightened
uncertainty.
These
reveal
ignored
antecedents
enrich
academic
understanding
by
expanding
firm-specific
boundaries.
This
provides
practical
insight
into
can
boost
through
transformation.
Язык: Английский
Digital transformation and corporate donations from the perspective of legitimacy management
Research in International Business and Finance,
Год журнала:
2024,
Номер
unknown, С. 102648 - 102648
Опубликована: Окт. 1, 2024
Язык: Английский
Business groups and firm-specific characteristics: influences on entrepreneurial orientation
Management Decision,
Год журнала:
2024,
Номер
unknown
Опубликована: Окт. 24, 2024
Purpose
The
purpose
of
this
study
is
to
investigate
the
impact
business
group
(BG)
affiliation
on
affiliated
firms'
entrepreneurial
orientation
(EO).
authors
further
possible
contingent
factors
affecting
relationship
–
age
BGs
and
firm’s
external
linkages
(ratio
in-house
interlocks)
in
an
emerging
market
context.
Design/methodology/approach
employs
a
dynamic
panel
data
framework
using
system-generalized
method
moments
(Sys-GMM)
sample
670
NSE-listed
Indian
firms
during
2006–2019
period.
EO
measured
through
content
analysis
letters
shareholders
(LTS)
issued
by
companies
between
period
2006
2019.
Findings
BG
affiliates
have
more
than
standalone
firms,
as
can
access
group-wide
resources
capabilities
apart
from
firm-specific
resources.
Affiliates
older
less
since
they
are
entrenched
institutional
settings
their
BG.
with
board
members
will
higher
level
EO,
such
would
subside
inertial
tendencies
exposing
them
novel
sets
information,
strategic
practices.
Further,
negative
effect
countered
linkages.
Overall,
shows
that
not
uniform
we
theorized
tested.
Originality/value
paper
proposes
resource-based
view
void
theory
likely
candidates
for
explaining
contribution
towards
its
affiliates,
especially
context
markets.
role
highlighted
forewarns
managers
about
importance
establishing
internal
mechanisms
preserve
affiliates.
Our
findings
positive
played
provide
one
mechanism
be
leveraged
enhance
EO.
Язык: Английский
Can digital transformation alleviate corporate fraud? Evidence from China
Internet Research,
Год журнала:
2024,
Номер
unknown
Опубликована: Ноя. 20, 2024
Purpose
The
aim
of
this
paper
is
to
explore
the
relationship
between
digital
transformation
and
corporate
fraud.
Design/methodology/approach
This
uses
panel
data
Chinese
listed
corporations
from
2010
2021
captures
perspectives
awareness
investment
by
extracting
related
content
annual
reports.
Our
work
investigates
whether
how
influences
fraud
examines
moderating
effects
legal
environment,
media
environment
privacy
concerns.
Findings
findings
show
that
transformation,
captured
either
or
actual
investment,
can
significantly
alleviate
results
are
robust
in
a
set
endogeneity
tests
robustness
checks.
Additionally,
we
confirm
alleviates
through
two
mechanisms:
improving
internal
monitoring
boosting
information
flow.
alleviating
effect
more
pronounced
for
with
fewer
concerns
worse
environments.
Practical
implications
provide
insights
policymakers
motivate
engage
prevention.
We
also
offer
guidelines
improve
their
investments
take
advantage
its
governance
preventing
Originality/value
Overall,
highlight
role
policy
regulators
emerging
economies
regard
as
an
effective
tool
Язык: Английский
Digital Transformation and Debt Financing cost: A Threefold Risk Perspective
Journal of Financial Stability,
Год журнала:
2024,
Номер
unknown, С. 101368 - 101368
Опубликована: Дек. 1, 2024
Язык: Английский
Are all cracks bad? The influences of top management team relationship-related versus task-related demographic faultlines on corporate digital transformation
Business Process Management Journal,
Год журнала:
2024,
Номер
unknown
Опубликована: Дек. 24, 2024
Purpose
With
the
development
of
digital
economy,
pressure
on
firms
to
transform
digitally
continues
increase.
The
top
management
team
(TMT)
is
subject
decision-making,
and
its
structure
expected
influence
process
outcome
corporate
transformation.
This
study
aims
explore
impact
TMT
transformation
from
perspectives
relationship-related
task-related
faultlines.
Design/methodology/approach
obtained
7,510
observations
belonging
1,971
publicly
listed
Chinese
manufacturing
between
2011
2019.
It
analyzed
above
data
with
ordinary
least
squares
fixed-effects
panel
regression
models
used
instrumental
variables
solve
potential
endogeneity
problems.
Findings
Drawing
social
categorization
theory
information
processing
concept
demographic
faultlines,
we
proposed
found
that
(i.e.
gender
age)
faultlines
within
a
may
hinder
while
education
level,
functional
background
tenure)
have
an
inverted
U-shaped
effect
In
addition,
posited
confirmed
market
competition
weakens
negative
but
strengthens
Originality/value
By
exploring
nuanced
roles
in
transformation,
our
enriches
research
antecedents
perspective
deepens
understanding
decision
for
this
extends
existing
claims
about
contrasting
thereby
enhancing
Further,
augments
knowledge
by
revealing
dynamics
providing
supportive
evidence
positive
function
firms.
also
offers
managerial
guidance
digitization
practice
optimization
internal
structures
TMTs.
Язык: Английский