This article aims to evaluate whether green bonds (GB) can hedge the policy uncertainty risk
and enhance the stability of the US economic environment. Existing research provides …

This study investigates the relationship between broadband infrastructure and corporate
M&A. Using the shock of “Broadband China” policy, we conduct difference-in-differences …

This paper studies the effect of tax enforcement on corporate information disclosure quality
by exploiting the enforcement of the “Golden Tax-III” project in China as an exogenous …

This paper examines the effect of individual investors' dividend tax on corporate investment
efficiency. Investment efficiency is closely related to increases in firm value and investor …

This study attempts to examine the impact of air pollution on inventor mobility. Specifically,
we find that the number of polluting facilities surrounding inventors' workplaces significantly …

Purpose The purpose of this study is to investigate the decision usefulness of key audit
matters (KAMs) disclosures from the perspective of financial analysts. Design/methodology …

This paper examines the impact of independent audit quality on corporate cash holdings in
China's stock markets. The findings reveal a negative relationship between independent …

This study investigates whether key audit matters (KAMs) in audit reports impact accounting
for goodwill impairment and investors' decision-making. Using a matching-based difference …

In this paper, we use the China-Hong Kong Stock Connects (the connects) as exogenous
shocks of the liberalization of Chinese stock markets to examine the effects of the connects …

Energy is important for environmental improvement and company development, and is
displayed by information disclosure which plays a critical role in investment efficiency. This …