A5075932489- Corporate Finance and Governance
- Auditing, Earnings Management, Governance
- Corporate Taxation and Avoidance
- Financial Reporting and Valuation Research
- SARS-CoV-2 and COVID-19 Research
- Risk Management in Financial Firms
- Blockchain Technology Applications and Security
- Caching and Content Delivery
- Environmental Sustainability in Business
- Social Capital and Networks
- Energy, Environment, Economic Growth
- Corporate Social Responsibility Reporting
- RNA and protein synthesis mechanisms
- interferon and immune responses
- COVID-19 Clinical Research Studies
- Law, logistics, and international trade
- Merger and Competition Analysis
- Capital Investment and Risk Analysis
- Machine Learning in Bioinformatics
- Cryptography and Data Security
- Regional Development and Environment
- Cooperative Studies and Economics
University of Southampton
2021-2023
Roslin Institute
2022
University of Edinburgh
2022
Institute of Biomedical Technologies
2021
Weifang University
2018
Abstract Critical COVID-19 is caused by immune-mediated inflammatory lung injury. Host genetic variation influences the development of illness requiring critical care 1 or hospitalization 2–4 after infection with SARS-CoV-2. The GenOMICC (Genetics Mortality in Care) study enables comparison genomes from individuals who are critically ill those population controls to find underlying disease mechanisms. Here we use whole-genome sequencing 7,491 compared 48,400 discover and replicate 23...
Abstract This article uses FAS 123R regulation to examine how reduction in CEO compensation incentives affects managerial “playing it safe” behavior. Using proxies reflecting deliberate efforts change firm risk, difference-in-difference tests show that affected firms drastically reduce both systematic and idiosyncratic risks, leading an 8% decline total risk. These reductions risk are achieved by shifting safer, but low-Q, segments while closing the riskier ones, without significant changes...
Abstract This study examines how the financial experience of senior executives influences corporate social responsibility (CSR) performance and reporting activities. With a sample Chinese listed companies over period 2009–2018, we find that with expertise are associated higher CSR tend to issue lengthier sustainability reports than without; in addition, percentage experts on top management team (TMT) is positively related CSR. We next such improvement mainly driven by who have work...
Abstract We examine the effect of top management team (TMT) professional finance experience on firm investment efficiency. Top managers with a career background in help reduce deviations from level warranted by fundamentals. Reductions inefficiencies are achieved financial expert using project‐specific rather than company‐wide, discount rates for project evaluation and facilitating debt equity issuance at lower costs. Greater efficiency due to expertise TMT improves performance. demonstrate...
Blockchain protocols require nodes to verify all received transactions before forwarding them. However, massive spam cause the participants in blockchain systems consume many resources verifying and propagating transactions. This paper proposes a reputation-based mechanism increase efficiency of processing by considering reputations sending nodes. Reputations are turn adjusted based on quality transaction processing. Our proposed offers three main contributions. First, we modify verification...
This study examines the influence of qualified foreign institutional investors (QFIIs) on investee companies' audit fees. Using data from China, we find that ownership by QFII-licensed is positively associated with Besides, fees are higher in companies QFIIs than those without, and demand for more extensive audits increases number QFIIs. Notably, auditing procedures mainly attributable to jurisdictions strong governance institutions or driven geographically distant China. Our cross-sectional...
Abstract We investigate how community social capital, captured by the strength of cooperative norms and networks within a geographical community, affects internal structure corporate boards. find that firms headquartered in high‐social‐capital US counties have more advising‐intensive board structure, as they are likely to set up specialized advisory committees appoint directors. These findings robust endogeneity concerns battery sensitivity tests. Our mediation analysis shows increased...
Abstract This study examines the impact of non‐Chief Executive Officer (non‐CEO) executives' intraorganizational promotion‐based incentives, also known as tournament on corporate labour investment efficiency. We find that incentives lead to inefficient investment, measured absolute deviation from optimal net hiring warranted by firm fundamentals. positive relationship is weakened when non‐CEO executives are less eager compete in tournament. Mediating analysis demonstrates reduced team...
China's rural green industry is huge in scale, but its financial supply obviously insufficient.Under the background of vigorously implementing strategy revitalization, development finance just right time.At time revitalization has provided great opportunities for development, as an important innovation and driving force sustainable would mobilize social capital to support areas, so promote implementation strategy.In terms help we should explore long-term mechanism "government guidance,...
This study examines the impact of non-CEO executives’ intra-organizational promotion-based incentives, also known as tournament on corporate labor investment efficiency. We find that incentives lead to inefficient investment, measured absolute deviation from optimal net hiring warranted by firm fundamentals. The positive relationship is weakened when executives are less eager compete in tournament. Mediating analysis shows executive turnover mediates between and inefficiency. Our evidence...
This paper investigates how banks’ loan pricing responds to the environmental performance of borrowing companies. Using a unique hand-collected dataset bank loans in China, we find that banks reward borrowers have higher responsibility scores with lower interest rates. However, borrowers’ is recognized only by state-owned (SOBs), but not non-state-owned (non-SOBs), after adoption “Green Credit Guidelines” (GCG) 2012. Cross-sectional analyses reveal effect stronger for located regulatory...
This paper uses FAS 123R regulation to examine how reduction in CEO compensation incentives affects managerial 'playing-it-safe' behavior. Using proxies reflecting deliberate efforts change firm risk, difference-in-difference tests show that affected firms drastically reduce both systematic and idiosyncratic risks, leading an 8% decline total risk. These reductions risk are achieved by shifting safer, but low-Q, segments while closing the riskier ones, without significant changes investment...