Extant literature has shown that climate change will affect people's mood and mental health, while the influence of climate change on marriage status is not analyzed. We estimate the effects of different types of climate change on the divorce rate around the world. Our models suggest that the...

Purpose The purpose of this paper is to define the Internet as a virtual space supported by technologies and presented in the form of socioeconomic relations from the perspective of political economy. The Internet space is a unique virtual commodity different from ordinary commodities and has...

This paper estimates China’s industrial costs under the virtual cost accounting approach. The estimation results show that Chinese industries have disbursed an increasing amount of environmental costs since 1992 while expanding environmental investment; China’s industrial cleanness has been...

In this paper, we find that better environmental, social, and governmental (ESG) performance is associated with lower audit pricing in terms of both raw and abnormal audit fees in China. But the environmental, social, and governmental pillars don't play the same role in driving that...

Accounting plays a strategic role when accounting-based measures are used to set, communicate and execute strategy. In this paper, we describe and test a strategic role of accounting in the dynamic context of cyclical industries. Specifically, we examine how a strategic emphasis on balance sheet...

In recent decades, compact cities have become a new concern in urban planning in most Japanese cities. The main reason for this trend among Japanese cities is the phenomenon of de-urbanization and downtown decline that gradually occurred after the 1990s. As such, at present, there are dispersed,...

The Li-ion battery is becoming the optimal choice for the Electric Vehicle’s (EV) power supply. In order to protect the Li-ion battery from charging damage and to prolong the battery’s life, a special control strategy based on the dynamic balanced point along with a non-dissipative equalizer...

This paper offers a contract-based theory to explain the determination of standard hours, overtime hours and overtime premium pay. We expand on the wage contract literature that emphasises the role of firm-specific human capital and that explores problems of contract efficiency in the face of...

Using a large firm-level panel dataset from the Chinese National Bureau of Statistics, we examine the effect of financial distortions on FDI inflows in China's labor-intensive industries. Following Whited and Wu (2006), we estimate the investment Euler equation and construct a financing...