Based on annual observations of heavily polluting enterprises of A-share listed companies from 2012 to 2019, this paper analyzes the impact of officials' preference for enterprises' investment in environmental protection in the officials' hometowns. It is found that when the Secretary of the...

The rapidly expanding digital economy drives the enterprise's digital transformation. This study examines the influence of CEO overconfidence on enterprise digital transformation from a behavioral finance approach. We discovered that (1) CEO overconfidence significantly and positively...

Purpose - The purpose of this paper is to explore the internal interaction mechanism of marine scientific research and education, industrial structure upgrading and marine economic growth from a systematic perspective, based on which this work forecasts their future development trends....

A CFO gap arises when the CFO position is left vacant for a period between the departure of the old CFO and the appointment of a new CFO. We find that CFO gaps are fairly common; over the sample period 2004–2016, approximately one-third of CFO turnovers are associated with a CFO gap, lasting...

In order to evaluate the reliability of distribution system with demand response, this paper established the load peak-valley partition model and demand response model corresponding to every period based on load peak-valley characteristics. Then considering the characteristics of distribution...

The spread in the main international natural gas markets shows the characteristics of violent fluctuation, frequent mutation, and periodic evolution, which poses a great challenge to the safety and sustainable development of natural gas in China. Firstly, this paper used the CEEMDAN model to...

The spread of natural gas in the main international natural gas markets shows characteristics of violent fluctuation, frequent mutation, and periodic evolution, which pose a great challenge to the safety and sustainable development of natural gas in China. First, this paper used the complete...

This paper seeks to understand the transmission and reception of legal rules as a component of the regulatory compliance process. It adopts a frontline approach (Almond and Gray 2017) to regulatory compliance that traces the grassroot functioning of compliance processes from regulator, to...

This paper investigates whether the use of big data analytics by firms has a spillover effect on management forecasting behavior. Insights provided by big data could potentially improve firms’ ability to forecast earnings (supply channel) and investor demand for earnings information is likely...