Small and medium-sized enterprises (SMEs) are a significant source of employment for
many people in develo** and developed economies. However, one of the significant …

A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …

Using the panel data of A-share listed companies from 2011 to 2020, we demonstrate that
the WW index can characterize the level of enterprise financing constraints in China more …

We examine how fintech development affects corporate innovation. Using the city-level
fintech index that includes 331 cities, which is constructed based on data from Ant Finance …

Sustainable development comprises two key factors: new energy and digital finance. In the
case of China, given the significant investment and financing problem that confronts its new …

The purpose of this article is to determine whether the ESG (environmental, social, and
governance) performance by Chinese listed companies affects their financing constraints …

Enhancing corporate environmental performance is crucial to addressing the global climate
crisis. The extant research has explored the factors influencing environmental performance …

This paper investigates the effects of financing constraints on prompting green innovations
using a sample of Chinese listed firms in the period 2001–2017. Also, we explore how green …

This study explores the impact of green bond issuance on green innovation and green
technologies. With the deepening of China's supply-side reform, the government and …

Managerial myopia has an important impact on the future development of companies and
the legitimate rights of stakeholders; however, the impact of ESG ratings on managerial …