Results 181 to 190 of about 106,723 (263)

New Frontiers in EU Trade Policy: Moving Beyond Conventional Trade Agreements

open access: yesGlobal Policy, EarlyView.
ABSTRACT As the rules‐based international trading system faces stagnation and increasing unilateralism, the European Union's trade policy must evolve beyond conventional free trade agreements (FTAs). This article examines recent trends in EU trade agreements, highlighting not only their expanded scope to include areas such as digital trade ...
Niall Moran
wiley   +1 more source

Iron Ore Pricing in China: Financialization Through a Marxist Lens

open access: yesAbacus, EarlyView.
We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

open access: yesAbacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A‐Share Listed Firms

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao   +3 more
wiley   +1 more source

Atomic-scale mechanism of anisotropic ion migration in 2D Bi<sub>2</sub>O<sub>2</sub>Se nanodevices. [PDF]

open access: yesNat Commun
Qu K   +15 more
europepmc   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu   +3 more
wiley   +1 more source

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