An increasing number of companies in China are adopting bottom-up shareholding increases to incentivize employees and stabilize stock prices. However, a research gap exists regarding China's current accounting regulations for handling bottom-up equity incentives. This study aims to address this...

Injuries are the major cause of morbidity among children and one of the leading causes of death for children ages 1–17 years in developing countries. Of particular importance is whether child injuries are equally distributed across all socioeconomic groups and the implications of this question...