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    Identity Construction and Transformation of Zen Tourists by Xu Haichao, Liang Zengxian

    Published 2025-01-01
    “…Furthermore, this study investigates the Zen tourism experiences of non-Zen practitioners in major cities such as Beijing, Shanghai, Guangzhou, and Shenzhen, responding to and expanding existing theories of space, situation, and identity in tourism experiences. …”
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    Can enhanced CSR quality reduce the cost of debt capital? An empirical analysis of CEO expertise and non-financial reporting practices in China by Oleh Pasko, Yang Zhang, Nelia Proskurina, Vadym Sapych, Yelyzaveta Mykhailova

    Published 2024-08-01
    “…Utilizing data from the China Stock Market & Accounting Research Database (CSMAR) and HEXUN, the study analyzes CSR disclosures and financial data of 7,123 firm-year observations of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2012 to 2020. A comprehensive methodology involving regression analysis was applied to assess the relationship between CSR quality and the cost of debt capital. …”
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