Technological progress plays an important role in combating haze pollution in the long run. However, existing studies often ignore the inconsistent effects on the reduction of haze brought by different types of technological progress. Considering the potential heterogeneity among technological...

We examine whether and how CEO foreign experience affects firm’s green innovation. Using a sample of Chinese public companies and hand-collected CEO foreign experience data, we document a positive association between CEO foreign experience and corporate green innovation. Furthermore,...

We examine the effect of government ownership on tax evasion in China. After correcting for the partial observability of tax evasion, we find that state-owned enterprises (SOEs) are more likely to evade taxes and less likely to be detected than non-SOEs. After being caught for tax evasion, SOEs...