The advent of large-scale datasets that trace the workings of science has encouraged
researchers from many different disciplinary backgrounds to turn scientific methods into …

We review the accounting literature on innovation, focusing on the economic attributes of
innovation that collectively differentiate innovation from other assets: novelty, nonrivalry, and …

As the second-largest economy in the world with both high-energy consumption and high‑
carbon emission, China has launched several green finance pilot zones (GFPZ) targeting …

We develop a method that identifies the attention paid by earnings call participants to firms'
climate change exposures. The method adapts a machine learning keyword discovery …

Intelligent manufacturing offers opportunities for green technology innovation at a low cost,
helps eliminate outdated equipment, and improves pollution efficiency, which is essential for …

Informatization and digitization have become breakthrough topics in China's economic
development and environmental governance. In the same vein, knowledge, technology …

We study the use and economic impact of AI technologies. We propose a new measure of
firm-level AI investments using employee resumes. Our measure reveals a stark increase in …

The focus of this paper is twofold; the primary objective is investigating the impact of board
gender diversity on firms' research and development (R&D) investment as an innovation …

Studies on renewable energy, energy efficiency, and sustainability appear to have
accelerated worldwide in response to the need for alternate energy sources against …

Using a large sample of firms from 30 countries, we find that the integration of corporate
social responsibility (CSR) criteria into executive compensation is associated with greater …