Investigating the influence of digital technology application on employee compensation

S Yuan, R Zhou, M Li, C Lv - Technological Forecasting and Social Change, 2023 - Elsevier
The impact of the digital technology application (DTA) on labor income share has sparked
intense debate among academics. Nevertheless, few studies have focused on its influence …

Regulatory-driven corporate greenwashing: Evidence from “low-carbon city” pilot policy in China

G Zhang - Pacific-Basin Finance Journal, 2023 - Elsevier
The “low-carbon city” pilot policy proposed by the Chinese central government mandates the
treatment regions to aggressively reduce carbon emissions. Exploiting this regulation as a …

Credit stimulus and corporate excess employees

G Ma, D Kong, S Liu - International Review of Financial Analysis, 2023 - Elsevier
This study examines how the large and unexpected Chinese credit stimulus in 2008 affects
firms' labor decision. Using a large sample of industrial firms, we find that state-owned …

Business strategy, corporate social responsibility, and within-firm pay gap

X Kong, F Jiang, L Zhu - Economic modelling, 2022 - Elsevier
Corporate social responsibility (CSR) attracts sustained attention in recent years, but the role
of CSR in moderating the intrafirm pay inequality remains so far unexplored. This study …

Additional social welfare of environmental regulation: the effect of environmental taxes on income inequality

X Yang, W Tang - Journal of Environmental Management, 2023 - Elsevier
This study utilizes the environmental tax reform in China as a quasi-natural experiment to
investigate the effect of environmental taxes on income inequality. In January 2018, the …

Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy

M Tang, Y Wang - Economic Modelling, 2022 - Elsevier
This study examines the effect of tax incentives (TIs) on corporate social responsibility (CSR)
performance as a key driver of sustainable development. While the determinants of CSR at …

Accountability audit of natural resource, air pollution reduction and political promotion in China: Empirical evidence from a quasi-natural experiment

Y Feng, X Wang, S Hu - Journal of Cleaner Production, 2021 - Elsevier
Abstract Using the Accountability Audit of Natural Resource (AANR for short) issued in 2015
as a quasi-natural experiment, this thesis has explored the relationship of AANR, air …

Do CEO's political promotion incentives influence the value of cash holdings: Evidence from state-owned enterprises in China

X Lou, A Qian, C Zhang - Pacific-Basin Finance Journal, 2021 - Elsevier
Our paper examines the effect of CEOs' political promotion incentives on the value of
corporate cash holdings using the setting of state-owned enterprises (SOEs) in China. We …

[HTML][HTML] Energy related public environmental concerns and intra-firm pay gap in polluting enterprises: Evidence from China

KC Ho, C Yan, G Gozgor, Y Gu - Energy Economics, 2024 - Elsevier
This study empirically investigates the impact of energy related public environmental
concerns on the pay gap within polluting companies. It uses the extreme environmental …

Does political incentive shape governments' disclosure of air pollution information?

C Liu, D Kong - China Economic Review, 2021 - Elsevier
This study investigates the distortion of government disclosure on air pollution and further
explores underlying political incentives that drive such distortion. We introduce a newly …