This study investigates the effects of high-speed rail (HSR) introduction in China on small investors’ on-site participation in shareholders’ general meetings, which is used to measure the "inverse distance–participation syndrome". We find that HSR introductionhas a significantly positive...

Taking the "Broadband China" programme as a quasi-natural experiment, we intend to explore the effect of information technology infrastructure (Hereinafter, ITI) on earnings management strategy. Our results show that with the office location city selected as the pilot city, the firm will...