The collapse of the Californian electricity market system in 2001 has highlighted urgency in research in intelligent electricity trading systems and strategies involving both suppliers and customs. In their trading systems, power generation companies under the new electricity trading arrangement...

Purpose: The main purpose of this study is to examine whether economic policy uncertainty affects the stock liquidity. Furthermore, this study explores the influencing factors, transmission mechanism and solution path between economic policy uncertainty and the stock liquidity....

Purpose: The purpose of this study was to examine whether the use of financial derivatives by business enterprises can avoid taxes and whether tax authorities can detect and effectively enforce measures regarding this emerging tax avoidance method. Design/methodology/approach: Using panel data...

Purpose: In addition to leading a new tide of global financial technology, blockchain delivers advantages in terms of risk control compared to traditional financial systems. By exploring the relationship between blockchain technology and macroeconomic uncertainty, this...

Purpose: Tax risk refers to the uncertainty of future corporate taxation. Tax reform is a key issue in major current tax system adjustments that seriously affect a firm's tax risk. In response to changes in the economic environment, many countries are actively executing tax reform. Long-term...

The thermally driven spin transport through mesoscopic ferromagnetic semimetal-normal metal junctions is investigated. A pure spin current can be enforced by the spin-polarised semimetal band structure and the spin current increases with increasing either the temperature bias or the equilibrium...