Mergers and acquisitions (M&As) are among the most important investment activities for companies, but they contain great risks. We investigate the role of accounting conservatism in M&A target selection and risk. We find that for risk-averse reasons, firms with high accounting conservatism are...

Purpose This study aimed to identify the characteristics of excellent peer reviewers by using Publons.com (an open and free online peer review website). Design/methodology/approach Reviewers of the clinical medicine field on Publons were selected as the sample ( n  = 1,864). A logistic...

With the continuous development of information technology, mobile e-commerce as a new economic and industrial mode has brought great benefits to the society. Mobile e-commerce does not need to bear the constraints of time and place, which has brought great benefits to the enterprise, from the...