This study analyzes the impact of digital transformation on corporate innovation. Based on a
sample of Chinese listed companies during 2007-2019, we find that digital transformation …

We examine tone dispersion, or the degree to which tone words are spread evenly within a
narrative, to evaluate whether narrative structure provides insight into managers' voluntary …

This study investigates whether and how digital transformation affects corporate labor
investment efficiency. Based on a sample of Chinese listed firms from 2008 to 2020, this …

This paper synthesizes existing experimental research in the area of investor perceptions
and offers directions for future research. Investor-related experimental research has grown …

Purpose Companies documents such as annual reports incorporate narratives of repetitive
rhetorical strategies as effective mechanisms adopted by companies' boardrooms to …

This study examines the effect on investors' judgments of corporate social responsibility
(CSR) measures when integrated with financial information in a single report versus when …

We survey recent (mainly US) research on the effects of earnings presentation attributes on
manager and user behavior. The literature we discuss relates to three primary earnings …

In this carbon neutrality era, digitalization is booming and emerging as having an essential
role in corporate green technology innovation (GTI). However, as corporate digitalization is a …

It is no longer possible for China's economy to grow by relying on the rapid expansion of
manufacturing. On the one hand, China's previous rough manufacturing development …

Whether managers should provide earnings guidance, especially quarterly guidance, has
been a hotly debated policy issue. Influential organizations have urged firms to stop …