The industry peer effect of enterprise ESG performance: the moderating effect of customer concentration

T Zhao, H Wang - International Review of Economics & Finance, 2024 - Elsevier
This study empirically explores the industry peer effect on enterprise environmental, social,
and governance (ESG) performance, and the impact of customer concentration on this effect …

Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality

AH Saragih, S Ali, E Suwardi, H Utomo - International Journal of Accounting …, 2024 - Elsevier
Based on stakeholder theory, resource-based theory, and decision theory, this study
explores the relationship between information technology governance and internal …

Can digital transformation improve the quality of enterprise innovation in China?

Y Zhao, H Xu, G Liu, Y Zhou, Y Wang - European Journal of …, 2023 - emerald.com
Purpose Digital transformation and innovation-driven development have become an
international consensus. The purpose of this paper is to examine the effects of relationships …

The power of good corporate governance in activating the impact of internal information quality on tax savings

AH Saragih - Journal of Accounting Literature, 2024 - emerald.com
The power of good corporate governance in activating the impact of internal information
quality on tax savings | Emerald Insight Books and journals Case studies Expert Briefings …

Top management team heterogeneity and peer effects in investment decision-making: based on the social learning perspective

S Qian, Y Wen - Business Process Management Journal, 2024 - emerald.com
Purpose The purpose of this paper is to form propositions about the relationship between
top management team (TMT) heterogeneity and peer effects in investment decision-making …

The real implications of mimicking peer firms' cash holdings

M Kadzima, M Machokoto, E Chamisa - International Journal of …, 2024 - emerald.com
Purpose This study empirically examines the nonlinear effects of mimicking peer firms' cash
holdings on shareholder value, with consideration of macroeconomic conditions …

Does environmental administrative penalty promote the quantity and quality of green technology innovation in China? Analysis based on the peer effect

X Chen, M Zhan - Frontiers in Environmental Science, 2022 - frontiersin.org
As the guarantee for the effective implementation of environmental policies, the spillover of
the deterrent effect of environmental administrative penalties is crucial for solving the …

[HTML][HTML] Industry and Regional Peer Effects on Company Innovation: An Empirical Study from Listed Companies in China

X Yang, F Li, Y Liu - Finance Research Letters, 2024 - Elsevier
Innovation is crucial for business development and economic growth. This study examines
the significance of industry and regional peer effects on company innovation, the underlying …

Major shareholder equity pledge and litigation risk

T Ji, D Cai - Finance Research Letters, 2024 - Elsevier
This study analyzes the impact of significant shareholder equity pledges on litigation risk,
and the results show that significant shareholder equity pledges contribute to the elevation …

أثر تقارب معايير المحاسبة المرتبطة* على تفسير العلاقة بين ضغط النظراء والغش المحاسبي بالقوائم المالية (دراسة تطبيقية)

رباب حمدي جميل, عبدالعزيز محسن الهجان… - المجلة العلمية للدراسات …, 2023‎ - sjar.journals.ekb.eg
يهدف هذا البحث إلى قياس أثر تقارب معايير المحاسبة المرتبطة على تفسير العلاقة بين الغش
المحاسبي في القوائم المالية للنظراء والغش المحاسبي في القوائم المالية للشركات النظيرة …