Recovery of sulfuric acid from industrial wastewater by electrodialysis (ED) has become a hot topic recently. In practical, the traditional anion exchange membranes (AEM) generally lead to the severe proton leakage during ED process. As a result, the efficiency of the acid concentration was...

Purpose: This paper aims to study the following two questions. Do earnings announcements stimulate investors to participate in online discussions? Does online investment forum participation affect the market’s reaction to earnings news? Design/methodology/approach: The authors collect all the...

Purpose: The purpose of this paper is to investigate the impacts of the 2008 Chinese stimulus program on earnings management. Design/methodology/approach: Using a sample period from 2004 to 2011 (per-stimulus period: 2004-2007 and post-stimulus period: 2008-2011), the authors compare the change...

Pension reform poses a formidable challenge to China’s development and has become a topic of intensive debate in recent years. Nonetheless, various reform measures based on legislations adopted since the 1980s have largely failed to be implemented, including the 1997 three-pillar pension plan....