Zheng, Jingjing, et al. “How Does the Financial Report Quality Moderate the Nexus Between Corporate Governance and Firm Performance During COVID-19: Evidence from the United States Tourism Industry”. Frontiers in Economics and Management, vol. 6, no. 4, Apr. 2025, pp. 23-29, https://doi.org/10.6981/FEM.202504_6(4).0003.