Taxation is a fundamental source of revenue for governments. However, globally tax
revenue performance has continuously been poor. This has been attributed largely to poor …

Purpose For decades, financing constraints have been a major obstacle to corporate
performance. Volumes have been written about the probable factors that can help firms …

This study examines whether high-tech ventures would be better at product innovation if
their top management team (TMT) members had higher levels of strategic consensus at …

Green technology transformation is crucial for China to achieve its carbon peak and carbon
neutrality goals. We use green transformation keywords extracted from the annual reports of …

The central aim of this article is to shed light on why a firm in need of credit is unwilling to
borrow and why its loan application might be rejected. Based on the 2015 China Micro and …

Technological innovation is the source of generating new momentum. In the context of the
financing constraints generally existing in China, it is particularly important to explore the …

We use a unique sample of Chinese firms to investigate the impact of the foreign residency
right (FRR) of a firm's controlling person on corporate risk-taking. Our findings suggest that …

Purpose This paper aims to investigate how cognitive factors affect borrowing
discouragement among entrepreneurs. Specifically, the study tests the effects of …

Academic literature analyzing the conditions of entrepreneurial failure has emerged in the
last decade. Failure can be interpreted in several ways: failure as the disappearance of the …

The term sustainability and environmental, social and governance (ESG) criteria has gained
greater importance globally in recent decades. As social and environmental issues increase …