[HTML][HTML] Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective

Y Sun, C Xu, R Ding, Y Cao - Borsa Istanbul Review, 2023 - Elsevier
This paper explores whether Chinese capital providers can benefit from the integrated
reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms …

Investor attention and ESG performance: Lessons from China's manufacturing industry

J Gu - Journal of Environmental Management, 2024 - Elsevier
In the context of the rapid growth of corporate green investment and the rapid dissemination
of information brought about by Internet technology, it is important to explore the relationship …

The Time Secret of Chinese A-Share Systematic Risk: Overnight and Intraday

W Liu, Z Wen - Emerging Markets Finance and Trade, 2024 - Taylor & Francis
Based on all daily A-share data from January 2006 to December 2021, this study examines
the relationship between overnight and intraday returns and market beta using Fama …

Annual report tone and divergence of opinion: evidence from textual analysis

Z Qin, M Cui - Journal of Applied Economics, 2024 - Taylor & Francis
By utilizing web-crawling and text analysis techniques on unstructured big data (text sets),
this study examines to what extent investors disagree with the sentiment conveyed in annual …

Do internal control personnel affect post-earnings announcement drift? Evidence from the Korean stock market

H Choi - Applied Economics Letters, 2024 - Taylor & Francis
This study investigates the relationship between a firm with a sufficient number of personnel
in charge of its internal controls and post-earnings announcement drift (PEAD). Having …

Menu Effects and Post-Earnings-Announcement Drift in Chinese Stock Market

L Liang - Available at SSRN 4872546, 2024 - papers.ssrn.com
This study examines the post-earnings-announcement drift (PEAD) in Chinese A-shares
market, focusing on salience theory and menu effects. The results confirm PEAD and reveal …