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In this paper, we analyze regressions with observations collected at small time intervals over a long period of time. For the formal asymptotic analysis, we assume that samples are obtained from continuous time stochastic processes, and let the sampling interval δ shrink down to zero and the...
Persistent link: https://www.econbiz.de/10015423089
A financial report restatement reflects errors in the previous financial statement, and thus it increases investors' doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese...
Persistent link: https://www.econbiz.de/10012176099
Due to sectoral interactions in the economy, the overall green efficiency (GE) of China’s industrial system relies heavily on fundamental sectors that contribute substantial energy to the supply chain production of other sectors but shows low sectoral GE. For the three fundamental sectors in...
Persistent link: https://www.econbiz.de/10013207101