The development of urbanization is accelerating in China, and there are great pressures and opportunities in cities to reduce carbon emissions. An emissions inventory is a basic requirement for analyzing emissions of greenhouse gases (GHGs), their potential reduction and to realize low-carbon...

Knowledge of the factors driving greenhouse gas (GHG) emissions from cities is crucial to mitigating China's anthropogenic emissions. In this paper, the main drivers increasing GHG emissions from the Chinese city of Suzhou between 2005 and 2010 were identified and quantitatively analyzed using...

Purpose – The purpose of this paper is to test static tradeoff against pecking order models of capital structure in Japanese firms. Design/methodology/approach – The static tradeoff and pecking order models are tested on a sample of 1,325 non-financial Japanese firms between 2002 and 2006....

Purpose – The purpose of this paper is to test static tradeoff against pecking order models of capital structure in Japanese firms. Design/methodology/approach – The static tradeoff and pecking order models are tested on a sample of 1,325 non-financial Japanese firms between 2002 and 2006....

China’s CO2 emissions have sharply increased in recent years with soaring economic development and urbanization. Consumption-based accounting of CO2 emissions could provide new insights for allocating regional mitigation responsibility and curbing the emissions. A multi-regional input–output...

type="main" xml:lang="en" <title type="main">Abstract</title> <p>This article applies a unique accruals measure to empirically test whether accruals quality affects the cost of capital for property–liability insurers. We utilize insurer loss reserve errors to accurately measure the quality of accruals. This measure, as...</p>

We test the hypothesis that the passage of the Financial Services Modernization Act (FSMA) of 1999 has spillover effects cross-nationally, using a sample of US, non-US transactional (Australian, Canadian, and UK), and relationship (German, Japanese, Dutch, and Swiss) banks. Our results suggest...