One goal of the paid family leave (PFL) is to help working mothers balance their careers and family responsibilities and hence improve the well-being of their infants. However, most studies of PFL on early childhood outcomes have been based on the analyses of surviving infants. If PFL reduces...

As the problem of carbon emissions is becoming increasingly more serious around the world, how to balance carbon emissions reduction and economic growth has become an important issue in the field of environmental economics. China is the world's largest carbon dioxide emitter, and China's...

Delays in Securities and Exchange Commission (SEC) filings often reflect issues related to period-end financial reporting and audit processes. We investigate the impact of filing delays in connection with auditor characteristics on the quality of audited financial statements in a sample of firms...

This paper investigates whether the disruption of political connections increases labor costs among Chinese listed firms. Using the Communist Party of China's Rule No. 18 as an exogenous shock that forces firms to lose their politically connected independent directors, we find that the...