Purpose The objective of this paper is to synthesize and extend the existing understanding
of social health accounting (SHA) literature within the perspectives of social health …

We examine how investors interpreted earnings news when the Covid-19 pandemic began.
We argue the pandemic made investors unsure about the earnings news' reliability and …

Online stock forums allow investors to share information and exchange opinions, which
facilitates the incorporation of firm‐specific information into prices and reduces stock price …

Previous studies show that economic policy uncertainty (EPU) reduces corporate pollutant
emission via suppressing economic activities. In contrast to these findings, this study …

Industrial policy plays a significant role in driving firm innovation. However, prior research
presents evidence that firms may strategically cater to the policy in the process of …

Utilizing the entropy evaluation approach to construct a local digital economy index, this
paper investigates the influence of digital economy development on corporate social …

The integrated development of manufacturing and modernized service (IDMMS) is an
important direction for the transformation and upgrading of manufacturing. Building upon …

We examine disclosure of going concern uncertainties by Australian companies. We begin
by outlining the extant reporting framework applicable from accounting and auditing …

Purpose This study quantified companies' views on the COVID-19 pandemic with sentiment
analysis of US public companies' disclosures. The study aims to provide timely insights to …

Impact of corporate disclosure on dividend policy: a novel setting of COVID-19-related
disclosure by Vietnamese listed firms | Emerald Insight Books and journals Case studies …