This study utilizes the upper echelons and time orientation theoretical frameworks to analyze the impact of managers' temporal disposition on financial asset allocation within corporations. Through textual analysis and panel data analysis, the study demonstrates a positive correlation between...

This study examines the impact of digital transformation on the quality of corporate information disclosure. Employing panel-data analysis of A-share listed companies, we empirically test our hypothesis and find that digital transformation significantly improves the quality of information...

Firms attach more and more important to digital transformation in the wave of digitalization. Using a sample of Chinese listed firms from 2010 to 2020, this study explores how digital transformation affects earnings management. The results show that digital transformation decreases real earnings...

Drawing on the upper echelons and time orientation theories, we examined the influence of managers’ temporal disposition on corporate financial asset allocation. We used textual analysis to measure managerial myopia, and panel data analysis shows that management myopia will increase the...

This paper reviews the evolution of China''s real effective exchange rate between 1980 and 2002, and uses a structural vector autoregression model to study the relative importance of different types of macroeconomic shocks for fluctuations in the real exchange rate. The structural decomposition...