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Signal transmission and green development: Does transition climate risk drives green mergers and acquisitions?
In the face of the severe global challenges posed by climate change, green development has become essential for corporate sustainability....
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Financing Constraints and Corporate Investment Efficiency: Measurement Methods, Identification Strategies, and Research
This work examines how limits in obtaining funds affect the degree to which firms use resources well in investment activities....
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The Impact of Blockchain on Accounting Information Systems and Auditing: A Review from Triple-Entry Bookkeeping to Smart Contract–Based Control
Blockchain is rapidly proliferating a profound transformation across accounting and auditing. This paper offers an integrative review of its principal...
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