Deqiang Deng

TL;DR: Based on interviews with partners of Taiwanese certified public accountant firms, the authors finds that Client is the most important factor, followed by Internal processes, Learning and growth, and then Finance. But the empirical result shows that client orientation rather than price-cutting may be a right strategy.

TL;DR: In this article, a two-echelon supply chain consisting of one manufacturer and one retailer is studied, and the optimal strategies of emission reduction effort, wholesale, and retail price in the two situations are studied.

TL;DR: The experimental results show that both external investigation and self-reporting can reduce the propensity of creating slack at the ex ante budgeting stage, and that moral development moderates the effect of external investigation on budgetary slack.

TL;DR: In this paper , the authors present an improved methodology, namely "Planning-Searching-Screening-reporting-reflecting" (PSSRR Cycle) to review the literature systematically on power system performance evaluation from a sustainability perspective over the past 20 years, with the aim of describing the current state of the whole performance evaluation system including the evaluation framework, evaluation indicators and evaluation methods, and providing research suggestions for future research.

TL;DR: Wang et al. as mentioned in this paper investigated the influence of board network centrality on corporate social responsibility (CSR) decoupling, which refers to the gap between corporate internal and external actions in CSR practices.