Social network analysis (SNA) examines whether interactions between individuals, teams,
and organizations result in network structures and patterns that can explain important …

This paper investigates how environmental regulation and action affect analyst behaviour.
Exploiting staggered enactment of low carbon city (LCC) initiatives in a difference-in …

Taxation is a central economic policy tool; in recent years, governments use tax policy to
stimulate local economic growth, regulate multinational firms, and mitigate climate change …

In this paper, we evaluate the economic value of a blockchain application. In the context of
asset-backed securities (ABS) issuance in China, where some ABS are issued with …

Do firms replicate the tax avoidance schemes of their peers? The present paper provides
evidence along these lines. An event study shows that a US-listed enterprise is more likely …

Peers' information security risks may have sent negative signals to the market, thus forcing
firms to strengthen their internal control governance. Solow's paradox, however, suggests …

This study investigates the impact of property rights reform on private firms' environmental,
social, and governance (ESG) practices. ESG investing has become mainstream and a hot …

This study examines how corporate board features and auditor characteristics in
Bangladesh influence the disclosure of key audit matters (KAM) in annual reports from 2018 …

Critics assert that securities class actions are economically burdensome and yield minimal
recoveries, whereas proponents claim they deter wrongdoing. We examine key events in the …

In China's green finance system, green bonds, which strive to achieve balanced
development of ecological and economic goals, play a key role in promoting sustainable …