Based on the development of CSR and sharing values in China, this paper selects the software and information technology service industry as the research object from 2019 to 2022 and uses the OLS method and the plug-in program PROCESS V3.5 of SPSS to explore the relationship betwe...
Open access
Research Article10.9734/sajsse/2024/v21i1760
Due to several cases of bankruptcy caused by uncontrolled corporate expansion due to rapid economic development in China in recent years, this paper takes listed companies in China's software and IT service industry as a research sample from 2018-2021 and uses PROCESS V3.5 develo...
Open access
Research Article10.9734/sajsse/2023/v20i4748
Based on the situation that the overall economy is facing a huge shock due to COVID-19, China's banking sector plays an extremely important role as a provider of funds in the social economy and risk management is even more important. Therefore, this paper uses the Chinese commerc...
Open access
Research Article10.9734/jemt/2023/v29i111170
This paper selects the computer, communication, and other electronic equipment industry for the study from 2019 to 2021 to explore the impact of corporate governance performance on financial performance in the current period versus the next period under aggressive strategies. The...
Open access
Research Article10.9734/ajeba/2023/v23i171039
This study explores the relationship between the degree of financing constraints and investment efficiency based on the moderator of the checks-and-balances mechanism using the Ordinary Least Square method and Quantile regressions for software and IT service sample industries of...
Open access
Research Article10.9734/ajeba/2023/v23i10967
It attaches great importance to the development of green finance in China, and the bank's green credit business is just the most important link in the green finance project Most of the literature believe that green credit business helps to reduce the business risk of banks and th...
Open access
Research Article10.9734/ajeba/2022/v22i1030599
Since the outbreak of the COVID-19, many companies around the world have fallen into financial difficulties to varying degrees due to various factors. But there are also a lot of companies that have taken on more corporate social responsibilities than usual during the epidemic. T...
Open access
Research Article10.9734/ajeba/2022/v22i630571
Under the influence of the COVID-19 in 2020, almost all industries have been hit unprecedentedly. The overall economy is on a downward trend, making economic development a high degree of uncertainty. Therefore, this paper takes the Chinese A-share listed companies that have been...
Open access
Research Article10.9734/ajeba/2022/v22i530563
Based on the issue of the influence of the CFO on the overall financial physique of the company, their characteristics are directly related to their decision-making methods and implementation results. This study takes the manufacturing industry of Chinese listed companies from 20...
Open access
Research Article10.9734/ajeba/2021/v21i2130526
In recent years, there are many researches on the relationship between CPA firms and earnings quality. However, the manipulation of profit and loss by listed companies still exists. Different from previous studies, this paper selects all the information technology industry of Chi...
Open access
Research Article10.9734/jemt/2021/v27i430340
The phenomenon of false financial statements still exists. However, in addition to the risk of being punished, what kind of price do companies have to pay? In recent decades, with China's rapid progress in economic, the relevant accounting system and corporate governance standard...
Open access
Research Article10.9734/ajeba/2021/v21i930421
Taking the A-share listed companies in the 2018-2019 Environment, Social and Governance (ESG) rating by the China Alliance of Social Value Investment (CASVI) as samples, we analyze the impact of Corporate Social Responsibility (CSR) performance on the current systematic risk and...
Open access
Research Article10.9734/ajeba/2021/v21i930423
Since the meeting of China Securities Regulatory Commission in 2020 once again emphasized the issue of earnings quality of corporate governance, this paper intends to study this issue from different perspectives. This study takes the IT industry of China's A-share listed companie...
Open access
Research Article10.9734/ajeba/2021/v21i930424