Integrated reporting (IR) is an innovative approach to corporate social responsibility (CSR) reporting, that aims enhance the integration levels of CSR disclosures. However, there a paucity research on application IR traditional disclosures, with even rarer contribution towards determinants disclosure levels. Using sample Chinese listed companies, this study provides evidence disclosures from perspective, and examines their firm-level drivers. The results suggest that, while board size,...

Abstract We study how institutions such as water rights can complement new irrigation technologies in promoting the sustainability of U.S. agriculture. Using data from Ogallala‐High Plains Aquifer region Kansas, we find that extraction moderately increases after adopting Low Energy Precise Application (LEPA) irrigation, and this rebound effect is general higher for farmers with larger rights. About half LEPA's effects arise because adopters tend to irrigate more land grow water‐intensive...

In response to the urgent need for sustainable development of marine environment, Chinese government initiated Blue Bay Remediation Action (BBRA) in 2016, piloting efforts 16 bay cities. Recognizing that these areas function as integrated ecosystems, it is clear solely addressing issues within bays will not completely resolve ecological challenges. Guided by principles comprehensive treatment and inherent BBRA policy, this paper incorporates indicators surrounding sea into a framework 52 To...

We review the literature on performance of groundwater institutions, including command-and-control (CAC) approaches, market-based institutions (MBIs), and voluntary evaluate how they will perform as agriculture adapts to climate change. Both CAC approaches MBIs lead uneven distributional impacts farmers, have not been successful in reducing water withdrawal a large scale. A polycentric approach regulation plus local management might well. Climate change increase irrigation demand for...

Based on the panel data of 20,594 fourth- and fifth-grade students in western provinces A B China, this paper analyzed effect boarding at school mental health using a combination propensity score matching (PSM) difference-in-differences (DID) methods. The results showed that had no significant students, but tendency loneliness among was increased. Heterogeneity analysis found whose parents both left home to work were more likely have poorer when boarding. This has essential policy...

Abstract This paper presents a novel study examining the effect of property rights law reform that legalized land transfers on quality. Using unique Chinese county‐level erosion data, we show formally legalizing significantly reduces erosion. is an important and surprising benefit secure transfer right to resource itself positive biophysical spillover natural environment largely ignored in existing literature policy making process. We further demonstrate quality improvement brought by was...

The effect of social preferences, such as altruism and trust, on economic development is widely recognized. However, the reciprocal impact, i.e., how individuals experience environment this shapes their has remained largely under-explored. This study sheds light effect, revealing an intriguing macroeconomic impact individuals’ preferences. By harnessing Global Preference Survey data a non-linear regression model, our findings highlight interesting trend: there discernible decrease in...

We use a difference-in-difference research design to examine the effect of an exogenous shock firm's R&D investment from Chinese regulations regarding technology exports revised in 2008. document that these export restrictions (TERs) decrease investment. Specifically, TERs reduce corporate by 114 percent compared with average firm sample. Additional analysis suggests also outbound direct and number firms' patent applications. Overall, prevent firms investing innovation projects. Hence,...

We investigate the impact of high-speed rail (HSR) opening on analysts information-gathering. Our findings suggest that number site visits by and involved in increase significantly after HSR cities which listed firms are located. Additional analysis suggests located experience liquidity decrease earnings management. Hence, spatiotemporal squeezing effect generated improves accessibility local firms, reduces information-gathering costs analysts, increases willingness to conduct visits,...

Based on an exogenous shock—the 2008 revision of the Catalog Technologies Prohibited and Restricted from Exports in China—we use a difference-in-difference (DID) research design to examine impact technology export restrictions (TERs) corporate trade credit financing. We document that TERs limit firm’s access credit. Specifically, reduce by approximately 44 percent compared with average firm sample. Moreover, negative is more pronounced for firms high financial risk or product risk....

Download This Paper Open PDF in Browser Add to My Library Share: Permalink Using these links will ensure access this page indefinitely Copy URL DOI

Against the background of rapid development global information technology, digital industrialization has become an important path to promote high-quality economic development. Based on panel data 30 provinces in China from 2012 2020, this paper constructs index and development, adopts two-way fixed effect model study impact sort out mechanism. The results show that not only directly promotes regional economy, but also further economy through indirect industrial upgrading. improvement human...

In the circumstances of post-pandemic period, a lot economic bodies are facing problem recession. Meanwhile, monetary policy is playing key role in restoration growth. This paper will do an overview current and situation three countries (namely, US, China, Japan), then investigate decide that should be applied by different countries. To solve problem, this use Granger Causality test to how currency supply GDP country correlate affect each other. collect data from FRED these countries, dated...