The progression from initial back-arc rifting to opening in ancient orogenic collages is important for reconstructing subduction histories, constraining tectonic switching, and understanding crustal growth evolution. However, it difficult constrain this transition arcs. Qinling-Dabie belt one of the most belts eastern Asia, yet history Paleozoic accretionary processes remains equivocal, owing a poor Erlangping unit. In study, we present whole-rock geochemical analyses mafic dikes unit, along...

Abstract We analyse the impact of mandatory audit partner rotation (MAPR) on negative information hoarding about clients using a sample Chinese firms. Our findings suggest that outgoing partners hoard in pre‐MAPR, as revealed by decrease crash risk, while incoming disclose post‐MAPR. Additional analysis suggests results are more pronounced among reviewing than engaging partners. also find when has strong professional abilities or weak personal network with client partner, there is less around MAPR.

Research Article| July 18, 2017 Tracking partial melting and protolith nature by zircon U-Pb Hf-O isotope compositions of migmatites in the North Dabie terrane with emphasis on Paleozoic low-δ18O magmatism Sai-Hong Yang; Yang 1State Key Laboratory Lithospheric Evolution, Institute Geology Geophysics, Chinese Academy Sciences, Beijing 100029, China4University 100049, China Search for other works this author on: GSW Google Scholar Yu-Jie Zhao; Zhao 2State Geological Processes Mineral...

We study the relationship between stock price synchronicity and information disclosure of firms listed in Chinese market, using hand-collected data on firms’ official microblogging content Sina Weibo, a popular service China. find that after controlling for impact traditional media, number Weibo tweets is related negatively to synchronicity, indicating prices incorporate firm-specific disclosed firm’s Weibo. Number fans can strengthen this negative relationship. Our result robust alternative...

Firm internationalization is a great challenge that needs strong leader because of the uncertainty involved. Previous research has examined antecedents firm from perspective upper echelons theory, including chief executive officer (CEO) or top management team (TMT) characteristics, yet little role CEO early-life adversity experiences. Based on imprinting theory and this study explores relationship between experience internationalization. Using data Chinese listed companies during period...

Comprehensive evaluation of the water environment for effective quality management is complicated by a considerable number factors and uncertainties. It difficult to combine micro-evaluation with macro-evaluation process. To effectively eliminate subjective errors traditional analytic hierarchy process (AHP), new modeling approach--the grey target theory (AHP-GTT) systematic model--is presented in this study evaluate certain watershed. A case applying AHP-GTT model analysis was conducted...

Abstract Building on the short‐term nature of interim CEO contracts, this paper examines effect appointment corporate long‐term investment measured by a firm’s R&D spending. We find robust evidence that level is significantly lower during period. The negative association between investments and most pronounced when CEOs exhibit myopic tendency. primary findings disappear in subsample state‐owned companies, highlighting bright side state ownership ameliorating managerial myopia. Finally,...

The sex ratio at birth in China exhibits a major occurrence of “missing women” due to the high son preference Chinese culture. Clearly, large gender discrepancy can be explained not only by ethical, moral, or social fairness theories but also economic benefits women's particular abilities, experiences, and talents. This article examines influence female chief financial officers (CFOs) on information disclosure violations order highlight positive contributions. Our data imply that having CFO...

Initial public offerings, as one of the most important activities for firms, have raising massive amount researches. Regarding China, stock markets are experiencing a level IPO underpricing, which leads to trillions dollars leaved on table. This study is conducted question why Chinese so heavily underpriced and determinants also possibility be in China. We confirm again that IPOs average underpricing about 110%. Further, will experience negative short term return starting from 10 days after...

Migmatites can be produced in different stages of orogeny and thus have a great significance to constrain the evolution an orogenic belt. widely occur Tongbai orogen, but their formation ages geological not been well constrained. This is combined study cathodoluminescence (CL) imaging, U-Pb-Hf-O isotopes trace elements zircons from migmatites orogen decipher timing mechanism partial melting, orogen. In CL images, most zircon grains present as overgrowth rims around inherited cores, while...

Using manually collected data on the voluntary adoption of clawback provisions by China's listed companies, this study explores impact clawbacks Corporate Social Responsibility (CSR). The results reveal that significantly boost CSR mitigating managerial short-termism and fostering risk-averse behaviors. Additionally, effect is more pronounced in non-environmentally or non-consumption-sensitive industries, firms led management with lower career stability a lesser sense responsibility. Our...

Analyzing data from Chinese online interactive investor platforms, our study reveals that Minority Shareholder Activism (MSA) effectively curtails informed insider trading by voting with their hands or feet, particularly in firms weaker external monitoring. MSA not only reduces the profitability of but also encourages and regulators to implement stricter ex-post disciplinary measures. Moreover, alleviates negative impact on stock market enhancing liquidity, increasing price informativeness,...

This study examines the effect of China's Social Credit System (CSCS) construction as a quasi-natural experiment on corporate emissions. The collects and shares credit information, including environmental for firms. Using 31,382 firm-year observations Chinese non-financial listed firms from 2007-2021 pilot programs in CSCS various cities, we document that located cities with system lower their emissions than those without system. Additional analysis suggests emission is due to improving...