Using a large sample of U.S. firms for the period 2005–2017, we provide evidence that real earnings management activities contribute to corporate cybersecurity risk. Specifically, we show that abnormal cuts in discretionary expenditures, our proxy for real earnings management, are positively...

Manganese oxide (e.g. Mn3O4) is one of promising material as cathode catalyst for metal-air battery owing to low-priced, high catalytic activity, and excellent stability. Although they exhibit high catalytic activity toward ORR, pure Mn3O4 material is severely limited by the large anodic...

Today’s production processes are fragmented across countries and industries. Intangibles play an important role, but their measurement is elusive. Their use is not bound by a location and they can be shared across plants. We propose a new empirical framework to measure factor incomes in...

With the unique data on Chinese listed companies’ online sales through e-commerce platforms from 2015-2020, this paper investigates the impact of online sales on firms’ debt financing costs. The results show that online sales significantly reduce firms’ debt financing costs, and the...

This paper analyses the transformation of Suzhou, known previously for its Sunan model of development into a globalizing foreign direct investment (FDI) and high-technology centre. It is argued that the key to the transformation has been the efforts of states in utilizing global capital, mainly...

This paper studies the aftermath of “unsuccessful” antidumping investigations that failed to achieve positive antidumping findings or antidumping duties against foreign exporters. While these investigations may be viewed as benign, “unsuccessful” investigations may nonetheless elevate...