Some research on climate change has been the basis of climate change denialism (hereafter, CCD is used to refer to denial, denialism, and deniers). There is formative knowledge about the role of political propaganda in climate policies and resulting outcomes. To contribute to the understanding...

The transition toward carbon neutrality in China necessitates integrating more renewable energy sources (RES) into the power grid. However, a high share of RES can destabilize the grid, making it crucial to add clean, flexible power sources, such as battery energy storage systems (BESS) and...

The Conference of the Parties (COP26 and 27) placed significant emphasis on climate financing policies with the objective of achieving net zero emissions and carbon neutrality. However, studies on the implementation of this policy proposition are limited. To address this gap in the literature,...

This study used dummy variables to measure the influence of day-of-the-week effects and structural breaks on volatility. Considering day-of-the-week effects, structural breaks, or both, we propose three classes of HAR models to forecast electricity volatility based on existing HAR models. The...

Extensive research has discussed digital inclusive finance's (DIF) rapid growth in financial services and its vital economic role; however, limited research addresses its potential to mitigate micro, small- and medium-sized enterprise (MSME) financing constraints and generate environmental...

Tariff reforms in electricity markets is becoming an area of active evaluation as efforts intensify to decarbonize electricity generation, stabilize the power grid, and maximize the welfare of electricity producers and consumers. Peaks in load profiles occur when demand is not regulated,...

As the decision-makers and implementers of a firm's financial strategy, executives play a critical role in cash holding activities, and their psychological characteristics have a major impact on cash holdings. This paper investigates the association between CEO organizational identification and...

The psychological factors of senior executives have an important impact on the firm’s financial policies. In this paper, we investigate the association between CEO risk-taking entrepreneurial spirit and firm cash holdings, and find that firms with higher CEO risk-taking entrepreneurial spirit...

This paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological environment. We find that in regions with a poor financial ecological environment, firms are more likely to outsource internal audit and more inclined to outsource to other...

Previous studies of tax enforcement neglect the effect of tax-penalty discretionary benchmarks on corporate financial reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi-natural experiment to explore how tax enforcement...