This paper draws on a natural experiment generated by the Key Tax Source (KTS) supervision in China to evaluate the impact of strengthening tax administration on firm's emission behavior. Using a Fuzzy Regression Discontinuity Design, we find that KTS supervision by State Administration of...

The Chinese government implemented the universal two-child policy on January 1, 2016 to arrest the decline in the nation's birthrate and address the challenge of a rapidly aging population. We find that this policy significantly increased the possibility of having children and this effect was...

This paper investigates the free cash flow productivity of SOEs compared with non-SOEs and examines its possible determinants. We find that SOEs have slightly weak free cash flow productivity but significantly stronger than non-SOEs. Similar performance exists among commercial class I and II...

Bio-E10 is short for the biofuel made up of 90% gasoline in volume and 10% bio-ethanol, which is the ethanol made from commercially-grown crops such as corn and wheat by the sugar fermentation process. In China, bio-E10 will be supplied nationwide from 2020 as an alternative to conventional...

In this study, thermal interface material is used in photovoltaic-thermoelectric coupling device to enhance the utilization of solar energy. An operating system including cooling equipment is established. The output performance evolutions of PV–TE coupling device are carried out based on...

Customers' voluntary behaviors (i.e., customer citizenship behaviors, CCBs) are of ever-increasing interest, given that they produce extraordinary value for service providers. Whether customer perceived support (CPS) from service providers leads to CCBs has remained largely understudied in...

Entrepreneurial activity measures a country's economic vitality. Studies have examined the psychological cognitive conditions that influence women's entrepreneurial activity by considering the effects of individual psychological cognitive conditions in isolation while ignoring their...

A clear understanding of customer needs is key to the success of new product development and customer-centric product design. Online reviews, particularly initial reviews, are commonly used as effective sources for mining customer requirements. Although customers may post truer and more...