This paper examines how mandatory CSR information disclosure affects corporate green
innovation. The analysis exploits China's mandate in 2008 which requires firms to disclose …

Reducing energy intensity and coping with climate change are important policy issues that
face all countries. This study examines the impact of business cycles (recessions and …

Purpose Applying conservatism to the preparation of financial statements has been
considered not only as a natural mechanism to protect the interests of the stockholders but …

Optimization of executive compensation incentives is an important part of the reform of state-
owned enterprises, but the existence of executive compensation stickiness weakens the …

Taking China's SO2 emissions trading pilot (ETP) in 2007, a large-scale market-based
environmental regulation as its target, this paper reexamines the strong Porter hypothesis by …

Research and development (R&D) is the main driver for the sustainable development of
corporate innovation. Given the prevalence of information asymmetry in R&D, executives …

In this paper, 3,493 non-financial listed companies in China from 2007 to 2018 are selected
as samples to study the impact of corporate financialization on green technology innovation …

This research work intends to analyze the association between real earnings manipulation
and stock price crash. Further, we also analyze the spillover outcome of the crash as a result …

Economic Policy Uncertainty (EPU) represents the uncertainty realized by the investors
during economic policy alterations. EPU is a critical indicator in economic studies to predict …

This study investigates the impact of economic policy uncertainty on earnings quality and
market returns in the European Union, a topic of growing importance in the wake of …