Recent evidence indicates that the proportion of manufacturing enterprises undergoing digital transformation and the digital investment made by manufacturing enterprises are increasing, suggesting that digital transformation may affect the production and operation of manufacturing enterprises....

In this paper, based on the incomplete contract perspective, we select the implementation of the Electronic Commerce Law of the People's Republic of China as a quasi-natural experiment to study the tax compliance incentive effects of platform firms. Our study finds that the Chinese experience...

Discoverability or visibility is a challenge that faces all researchers worldwide – with an ever increasing supply of good research entering the scholarly marketplace; this challenge is only becoming intensified as time passes. The global language of scholarly research is English and so the...