Copper is an important mineral and fluctuations in copper prices can affect the stable functioning of some countries’ economies. Policy makers, futures traders and individual investors are very concer
This study analyzes 284 publicly listed companies first designated as ST or *ST between 2015 and 2023. It utilizes two types of textual indicators: Management’s Discussion and Analysis (MD&A) and stoc
This study examines the influence of the reduction in value-added tax (VAT) rates in China during 2018 and 2019 on corporate financialization. By employing a difference-in-differences model and utiliz
Currently, countries worldwide are embracing digital strategies, enabling enterprises to utilize digital technology, digital supply chains, blockchain, and additional digital measures to increase thei
This study examines the influence of the reduction in value-added tax (VAT) rates in China during 2018 and 2019 on corporate financialization. By employing a difference-in-differences model and utiliz