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This study aims to discuss whether a new accounting policy can help enterprises withstand operating risks and whether corporate governance can play a supervisory role. Taiwan took the lead worldwide in allowing companies to distribute cash dividends from capital reserves. Compared with...
The author discusses his views on writing good, structured literature reviews (SLRs), meta-analyses and bibliometric articles with the aim of encouraging the audience to engage with this research approach.Design/methodology/approachThe author adopts a descriptive approach for sharing his...
This study aims to evaluate papers that discuss the stock market during the COVID-19 pandemic to discover lessons that may be beneficial for coping with similar situations in the future.Design/methodology/approachThis study used the review procedures following Hoque (2014) with modifications,...
This study aims to investigate whether top management team (TMT)’s job mobility experience is related to firm innovation.Design/methodology/approachThe authors use different strategies, including a two-stage instrumental model, difference-in-differences analysis based on TMT members’ sudden...
There is a growing concern over the need for greater transparency of quality information by companies about modern slavery to contribute toward elimination of the practice. Hence, this paper aims to examine factors behind the quality of voluntary modern slavery disclosures and major sources of...
The purpose of this study is to better understand the nexus between environmental taxes and other environmental management systems (EMSs) and to propose an alternative framework for implementing environmental protection tax (EPT) in China.Design/methodology/approachThe study uses a multimethod...
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