We use the strengthening of China's emission target control regime during the Eleventh Five-Year Plan period as a quasi-natural experiment to study the impact of strengthened environmental regulation on firm's emissions and other economic performances, and find that more rigorous environmental...

This study investigates the competitive strategies of the international Big 4 audit firms when faced with regional competition from the local Big 6 audit firms. We find that for the Big 4, competition reduces their audit fee premiums and forces them to recruit high-risk clients, while does not...

The rapid growth of China's financial technology has had a significant impact on businesses. The study of the relationship between macrofinancial technology and microbusinesses has important theoretical and practical implications. We empirically examined the relationship between FinTech,...