Purpose – With its rapid economic expansion and its growing environmental and social issues, China has introduced explicit corporate social responsibility (CSR) regulations since 2006 as part of its social harmony policy. The purpose of this paper is to examine the CSR disclosure practices of...

Purpose To meet the emerging demand for fine-grained annotation and semantic enrichment of cultural heritage images, this paper proposes a new approach that can transcend the boundary of information organization theory and Panofsky's iconography theory. Design/methodology/approach After a...

Purpose – The purpose of this paper is to investigate whether the level of bad debt provisions of financial institutions is affected by internal governance mechanisms (IGMs) from the perspective of the Type II principal‐principal (PP) conflicts between the controlling shareholders and the...

Purpose – The purpose of this paper is to examine the impacts of capital regulation and market discipline when China imposed most of the Basel I requirements between 2004 and 2010. Design/methodology/approach – Following Barrios and Blanco (2003) and Rime (2001), the authors apply...

Purpose – The purpose of this paper is to provide an evaluation method for agricultural catastrophic risk. Design/methodology/approach – Data on agricultural disaster loss are collected based on hectares covered by natural disasters, hectares affected by natural disasters, and hectares...

Purpose – The purpose of this paper is to link literature on China’s real estate sector and the impact of governance, ownership and political connectedness on firm financial performance. Whether these factors impact listed real estate firms differently to firms in other industry sectors is...

Purpose – The purpose of the paper is to assess the state of the business development services (BDS) market in Chengdu, with a view to identifying demand and/or supply side deficiencies, which public policy might help to address. Design/methodology/approach – The data are drawn from two...