Purpose: The purpose of the paper is to examine the impact of investor sentiment on managers’ decisions to provide CSR disclosures. The core issue focuses on whether, why and how managers adjust their approach to CSR disclosure to cater to the investor sentiment. Design/methodology/approach:...

Earnings management is an indicator of the corporate governance quality and investor protection standard. We study the frequencies and magnitudes of earnings management under two different thresholds, zero earnings and prior earnings, in the Chinese market from 1997 to 2004. We model earnings as...

Measuring farmland fragmentation and its interactions with anthropogenic activities can advance our understanding of complexity in agricultural systems. Majority of previous studies focused on farmland ownership fragmentation rather than physical landscape fragmentation. This paper characterized...

The morphology, composition and mechanism of the non-NBT phase in the Sr-doped NBT [SNBT, (Na0.5Bi0.5)1-xSrxTiO3] thin films by chemical method were investigated using XRD, SEM, crystallization analysis and thermodynamics analysis. The results showed that the non-NBT phase is the porphyroblastic...

This paper investigates the empirical relationship between firm-level investment and the stock market in China from a price informativeness perspective. We find that firm investment does not significantly respond to the stock market valuation, because stock prices contain very little extra...

This article investigates the effect of the second step of privatization in China, which is full privatization through controlling rights transfer after share issue partial privatization. It finds that fully privatized firms perform worse than state-controlled enterprises. Expropriation by...

Political cost theory and political power theory are two views on the effect of firm size on effective tax rate (ETR) in extant literature. The size effect of ETR can be investigated further by focusing on the relationship between firms and the government. This paper uses state ownership and tax...