This paper investigates the impact of digital transformation on innovation within the agribusiness sector, both theoretically and empirically, through an examination of Chinese A-share agriculture-related listed companies spanning from 2011 to 2021. The findings suggest that digital...

Purpose: The purpose of this article is to study whether there exists natural relationship between fair value and corporate external market. A series of special phenomenon in the application of fair value arouses our research interests, which present evidences on how competition affects the...

We take China's anti-corruption campaign as an exogenous shock to test the auditor risk response under political uncertainty. Using multiple DID approach, we use 16207 hand-collected observations from 2207 firms from Central Commission for Discipline Inspection (CCDI) showing that audit fee...

Purpose: The purpose of this article is to study whether there exists natural relationship between fair value and corporate external market. A series of special phenomenon in the application of fair value arouses our research interests, which present evidences on how competition affects the...

This paper investigations the impact of customers’ innovation information discovery in management discussion and analysis (MD&A) on the innovation of suppliers. We find that the more innovation information disclosed in MD&A, the higher innovation level of the supplier, and the higher the...