Purpose – The purpose of this paper is to investigate the extent to which Chinese firms voluntarily extend the standard XBRL taxonomy to disclose more detailed financial information; and second, to identify and test corporate governance factors that may be associated with voluntary taxonomy...

Purpose: The Chinese government takes measures to promote the development of green building (GB). But until 2013, there are only few green buildings in China. The real estate developers are skeptical in entering GB market, which requires theories to explain developers and government's behaviors....

As the usage of livestreaming as a shopping channel skyrocketed during Covid-19 lockdowns (especially in China), numerous brands started to leverage livestream selling to drive sales. One core challenge for companies is to identify when to join the tide of livestream selling and how to select a...

Purpose – The purpose of this paper is to investigate the extent to which Chinese firms voluntarily extend the standard XBRL taxonomy to disclose more detailed financial information; and second, to identify and test corporate governance factors that may be associated with voluntary taxonomy...

We focus our research on a supply chain involving one buyer and two independent suppliers of the same product. The main supplier is prone to supply disruption and recurrent supply uncertainty, and the backup supplier is perfectly reliable but supply goods at higher prices. Three kinds of backup...

Problem Definition: MSMEs (Micro, Small and Medium Enterprises) play a crucial role in the economic development of many developing countries (e.g., India), albeit facing a number of challenges that limit their growth and success. One crucial challenge is the lack of access to affordable...

Invoices from tier-1 suppliers to the downstream anchor manufacturer can be tokenized onto a blockchain. The tier-1 suppliers are then able to split and transfer the tokens to their own (tier-2) suppliers, enabling deep-tier suppliers to sell tokens and access financing at more affordable rates...