This study examines the efficacy of machine learning (ML) and artificial intelligence (AI) in predicting profitability, offering valuable insights for investors and managerial decisions. Leveraging the extensive array of data associated with Big Data, ML and AI are compared with regression...

This study aims to investigate the relationship among firm size, firm age, and firm profitability in China’s stock market. We use data from all the public firms in China’s stock market from 2008 to 2018 and adopt a fixed effects model to examine these relationships. We find a positive...

The purpose of this study is to reveal the relationship between real earnings management through sales manipulation and firm performance in Chinese A-listed companies. We analyze abnormal operating cash flows to identify real earnings management through sales manipulation. Fixed-effect panel...

Research question: This study investigates whether the release of financial accounting information is related to the change in stock prices.Motivation: The relationship between accounting information and stock price reaction is well documented in the United States and other major developed...

This study aims to discover the relationship between financial ratios and tax avoidance in firms participating in corporate social responsibility (CSR) activities. Using a sample of 365 Chinese listed firms in the Shanghai and Shenzhen stock exchanges, we find that engaging in CSR activities...

Research Question: This study is a preliminary attempt to investigate the effects of technology and R&D expenditure and the moderating effect of venture capital through the interaction of technology and R&D on the underpricing of IPOs in China’s A-share market. Motivation: The role of...

The Ministry of Finance of China has proposed a new lease accounting model to the existing lease accounting standard that requires the capitalization of all operating leases as assets and liabilities. In this case study, the key effects of the application of a new accounting standard —...

This study examines the determinants of companies’ reporting decisions. We employ three measures at the country-level: (1) investor protection, (2) trade union density, and (3) economic development. Regression model analysis was used to measure whether companies used integrated reports (IR) or...

Purpose In 2021, nonfungible token (NFT) has emerged and grown as a new digital asset and became a carrier for cryptocurrency holders in China. NFT opens the door of the digital world for creators’ rights and the realization of economic interests. However, potential problems such as money...