Drawing on the behavioral theory of the firm (BTOF) and organizational learning theory, this
study investigates the impact of performance shortfalls on digital transformation under the …

This study provides a new behavioral explanation of corporate tax avoidance. Drawing on
tax avoidance research and the insights from performance feedback literature, we identify …

Innovation is a critical aspect in China's development as a great modern socialist country
and in realizing its second-century goals. As key decision-makers in enterprises, the …

High‐performing enterprises committing to Corporate Environmental Responsibility (CER) is
a prevalent phenomenon in emerging markets. However, the theoretical underpinnings of …

Purpose The purpose of this study is to provide insight into how innovation that outperforms
peers (IOP) affects corporate financial misconduct. To this end, on the basis of fraud triangle …

How does the aspiration performance gap affect environmental responsibility of family firms?
Using the theory of performance feedback theory and panel data from 6268 Chinese A …

Despite extensive research on Public Service Motivation (PSM), reconciling the debate over
whether PSM is a state or a trait remains a challenge among public administration scholars …

In recent years, China has significantly increased its global competitiveness in digital
technologies, emphasizing the importance of the digital economy during the high-quality …

We investigate effects of culturally situated differences in cognition on Japanese and US
firms' responses to performance feedback through R&D investments. Performance feedback …

Although scholars have tried to explain the relationship between digitalization and
innovation, results are mixed from different perspectives. Building on optimal distinctiveness …