In the context of highly competitive markets, organizations face dynamic challenges, requiring effective solutions to maintain and enhance their competitive standing. Performance measurement, supported by advanced information systems, is critical for organizational improvement. This study...

The term intangible assets embraces a wide array of assets, resources and capabilities that contribute to the productive potential of firms, but which do not have physical substance. Most empirical studies simply use an aggregate measure of intangibles derived from data collated from firms'...

This study investigates whether and how customer firms' environmental, social and governance (ESG) performance impacts suppliers' green innovation quality using a sample of Chinese A-share listed companies from 2009 to 2022. We find that customers' ESG performance facilitates suppliers' green...

The performance of tax administrations (TAs) is usually described as their capacity to complete activities with the minimum of resources engaged. Accordingly, tax administration performance is a multifaceted phenomenon, and measuring and benchmarking its performance against other countries or...

The maintenance of a satisfactory quality of life in rural areas is fundamental for sustainable development. One of the ways to improve quality of life indicators is through the gathering of rural workers in solidarity economy organizations as these enterprises aim to integrate development with...

This study examines how perceived value of microfinance and exploratory innovation affect small and medium-sized enterprises (SME) performance in the context of a developing nation. Drawing on the strategic innovation and microfinance literature, we hypothesize that (1) perceived value of...

This study investigates the relationship between online media attention and the performance of China's green funds. The results show that increased media attention can boost the performance of green funds in the short term, however, this effect is short-lived. The mechanism of short-term...