The application of big data technology to global tax management is becoming increasingly widespread. China has been implementing increasingly mature technologies for tax governance using big data systems in recent years. By collecting data through web scraping on the earliest implementation...

By manually collecting data on Internet-based rumors concerning COVID-19, we investigate the market reactions to the spread of such rumors and the government's refutation of them. We find that frightening (reassuring) rumors have a negative (positive) impact on investors. The refutation of...

This study investigates the relationship between the environmental strategy of state-owned enterprises (hereafter SOEs) and executive promotion in China. We partition a firm’s environmental strategy into Wordy and Nonwordy , and its environmental action into Feasance and Nonfeasance . We...