Purpose – The purpose of this paper is to examine the important role played by corporate governance in de facto International Financial Reporting Standards (IFRS) convergence, and to provide empirical evidence that audit quality mediates the degree of IFRS convergence....

This paper attempts to estimate the impact of population ageing on house prices. There is considerable debate about whether population ageing puts downwards or upwards pressure on house prices. The empirical approach differs from earlier studies of this relationship, which are mainly regression...

Taking Zhangye City as an example, the thesis analyzes the restricted factors of resources and environment confronted by the agriculture in arid area of Hexi Corridor: the first is the agricultural natural resources. The area of cultivated land decreases year by year, and there are sharp...

As a renewable energy, biogas is not only an important part of the development of rural new energy, but also an important aspect of sustainable development in China. The development process and present status of household biogas, specifically the opportunities and constraints of household biogas...

Tolls are frequently discussed policies to reduce traffic in cities. However, road pricing measures are seldom implemented due to high investments and unpopularity. Transportation planning tools can support planning authorities by solving those problems if they take into account the following...

This paper examines two types of financial reporting fraud (i.e., earnings manipulation fraud and tunnelling fraud) and their association with ownership structure and audit quality in detecting the fraud using a sample of Chinese listed firms. We find that more concentrated ownership tends to be...

Using the price differences between two markets, this study proposes a method for inferring the social return to transport infrastructure (in the vein of Fogel (1964)). We apply this approach to an investment that increased the shipping capacity of a thousand-mile-long railroad in western China....

Road transport today is responsible for a significant and growing share of anthropogenic emissions and energy consumption. This paper attempts to address the possible policy measures to reduce the energy consumption and mitigate the harmful emissions, especially greenhouse gas (GHG) from China's...

The impact of flood-risk on local employment has been almost entirely neglected in the empirical urban economics literature. This omission is particularly anomalous in the context of climate change. We extend the literature in four ways. First, we argue that competition for land between firms...