Results 151 to 160 of about 736,629 (257)

How Does Mandated Non‐Financial Disclosure Affect Corporate Cash Holdings? Evidence From the CSR Disclosure Mandate in China

open access: yesEconomics &Politics, EarlyView.
ABSTRACT We examine whether and how mandatory non‐financial disclosure affects corporate cash holdings. Using a panel data set of Chinese A‐share listed firms from 2005 to 2012 and exploiting the introduction of mandatory corporate social responsibility (CSR) disclosure for a subset of firms as a quasi‐natural experiment, we find that firms subject to ...
Adrian Cheung, Tianpei Luo, Siwen Song
wiley   +1 more source

EUPopLink Country report - Czechia. [PDF]

open access: yesOpen Res Eur
Naxera V, Halounová A, Gueorguieva P.
europepmc   +1 more source

Do Resource‐Constrained Small Private Firms Support Incumbent or Nonincumbent Factions? Evidence From Chinese Township and Village Enterprises

open access: yesEconomics &Politics, EarlyView.
ABSTRACT Research on corporate political strategy emphasizes firm—government engagement but largely treats governments as unitary and political alignment as stable. Drawing on stakeholder theory and the behavioral theory of the firm (BTOF), this study challenges these assumptions by examining how resource‐constrained small private firms navigate ...
Lee Li, Gongming Qian
wiley   +1 more source

Scientific Isolation? The Consequences of Trump's China Initiative on Chinese Research

open access: yesInternational Economic Review, EarlyView.
ABSTRACT The 2018 China Initiative by the Trump administration complicated procedures and reduced funding for U.S.‐China research collaborations. Using Scopus data, we analyze its impact on Chinese research. We find that it significantly lowered the quality of both publications and co‐authors of Chinese researchers with prior U.S.
Philippe Aghion   +6 more
wiley   +1 more source

‘Whose Language Counts?’ Linguistic Racism, Gen‐AI, and Policy Silence in Polish and Romanian AI Governance

open access: yesInternational Journal of Applied Linguistics, EarlyView.
ABSTRACT As generative artificial intelligence spreads through European education, its development continues to be shaped overwhelmingly by English and other dominant languages. This article examines how national AI and digital education policies in Poland and Romania discursively construct a linguistically homogeneous ‘ideal learner,’ rendering Roma ...
Anna Becker, Florin D. Salajan
wiley   +1 more source

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao   +3 more
wiley   +1 more source

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