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
Dual-Functional Fluorinated Additive in Gel Polymer Electrolyte for High-Energy-Density Anode-Free Lithium Batteries With Enhanced Thermal Stability. [PDF]
Cong S +14 more
europepmc +1 more source
Forest edges buffer effects of agricultural management on bee–plant interaction networks
Agricultural management effects: Organic and conventional crop margins host similar bee and plant species, but network structure differs: organic farms exhibit higher interaction diversity, conventional farms higher connectance. Role of forest edges: Native forest edges stabilize bee–plant networks by providing continuous floral resources and suitable ...
Samantha Marx de Castro +6 more
wiley +1 more source
Riemannian Geometry for Noise-Robust Covariance Network Analysis of Schizophrenia EEG: Geometric-Entropic Signatures of Dysconnectivity. [PDF]
Song R, He J, Wang J.
europepmc +1 more source
ABSTRACT Using the staggered adoption of the Inevitable Disclosure Doctrine (IDD) across U.S. states, this study examines whether legal protection of trade secrets granted to a firm's rivals affects the firm's trade credit when it is not similarly protected.
Yi Shi, Haiyan Jiang
wiley +1 more source
Impact of COVID-19 history on the prevalence of coronary slow flow: a comparative study in unstable angina patients. [PDF]
Alan S, Alan B.
europepmc +1 more source
ABSTRACT Official discourse suggests that 12% of Britain's workforce engages in precarious work where non‐compliance is concentrated. Research reported here suggests this provides a partial picture and that, in specific sectors, non‐compliant employers, organized crime groups and criminalized employment are ceded by the state, where many ...
Ian Clark +3 more
wiley +1 more source
Subtyping Internet Gaming Disorder Based on Interindividual Deviation of Functional Connectivity: A Network Contingency Analysis. [PDF]
Guo Y +11 more
europepmc +1 more source
Exposure to Climate Change and Earnings Manipulation
ABSTRACT This study investigates whether and how climate change exposure (CCE) influences corporate financial reporting practices. Using a newly developed firm‐specific CCE measure from conference calls, we find that US firms with higher CCE exhibit greater real earnings management (REM).
Ramzi Benkraiem +4 more
wiley +1 more source
Boosting motivation, cultural confidence, and native cultural awareness through digital storytelling in L2 language education. [PDF]
Liang X, Liu J, Wei L, Xu W.
europepmc +1 more source

