This study examines whether auditors incorporate information contained in their clients’ stock prices when auditing the clients’ financial reports. We find that audit adjustments are significantly associated with the misalignment between clients’ annual stock returns and pre-audited...

This paper investigates whether top executives’ dependence on social connections has an impact on the information environment of listed companies. Specifically, this paper explores the role of school ties between firms’ and suppliers’ top executives on management earnings forecasts, an...

In this paper, we evaluate the economic value of a blockchain application. In the context of asset-backed securities (ABS) issuance in China, where some ABS are issued with blockchain technology and others are not, we find that the use of blockchain significantly reduces the coupon yield at...

Order promising is central to the profitability of intermodal marketing companies. We study their order promising processes, where limited inventoriable containers are dynamically allocated to customers with different profit levels and delivery leadtime requirements. The container supply in the...

Graphene/hexagonal boron nitride composites have great application prospects in the field of lubrication due to their unique layered structure and excellent mechanical properties. However, due to their complex synthesis process, easy agglomeration and poor stability, graphene/hexagonal boron...