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This paper studies whether the corporate governance of the parent company affects the executive compensation contract of its listed subsidiaries. Based on a quasi-natural experiment on the board reforms in the Chinese central state-owned enterprises (CSOEs), which improves the corporate...
This study examines whether intellectual capital efficiency affects the asymmetric cost behavior of managers and whether such influences were impacted by the COVID-19 pandemic in Australia and China. The sample consists of Australian and Chinese-listed firms from 2018 to 2021. The results found...
The COVID-19 pandemic has negatively affected the tourist markets of many countries. This study develops a small, open macro model of tourism to analyze the price and revenue effects of establishing tourism target zones on tourism revenue in response to industry disturbances resulting from the...
This study examines the incentive effect of performance commitments in mergers and acquisitions and discovers that performance commitments increase the supply of trade credit and that seeking profitability is the impact mechanism. According to our cross-sectional analyses, the positive impact of...
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