This study examines whether a firm's business strategy affects their information environment. Organizational theory suggests that firms following an innovative “prospector” strategy have greater incentives to provide more frequent voluntary disclosures than firms following an efficient...

This study sets out to review in detail the available information on SMEs crisis management. Despite SMEs' crucial role in the economy, relatively little research has been carried out on the effects of the economic crisis on SMEs and how they can cope with a crisis. This work will generate fresh...

This paper examines how artificial intelligence and smart manufacturing concepts are reflected in the business strategy and performance narratives of major industrial corporations. A qualitative analysis of annual reports from the 20 largest global industrial companies listed on US stock...

In the context of insurance industry, we provide a theoretical and empirical framework to analyze the tradeoffs between three fundamental goals of business: growth, profitability, and safety. Insurers balance on premium and underwriting standards to optimize one goal constrained by the other...

Digitalization has brought profound changes to enterprises. As the main decision maker of firm, manager has an important impact on the digital transformation of enterprises that cannot be ignored. Based on the perspective of managerial heterogeneity, we tested the impact of managerial ability on...