The current global economic development faces social and environmental challenges, such as climate change and environmental pollution, which requires firms to be more socially responsible. Due to the fast-growing corporate social responsibility (CSR) consciousness and concerns of individual...

The current global economic development faces social and environmental challenges, such as climate change and environmental pollution, which requires firms to be more socially responsible. Due to the fast-growing corporate social responsibility (CSR) consciousness and concerns of individual...

The dispersion of high content boron nitride nanosheets (BNNSs) in metals is challenging due to its high specific surface area. Here, BNNSs/Al composites were prepared by shift-speed ball milling and step-by-step addition of BNNSs to disperse BNNSs as homogeneously as possible, and a direct...

Using the high-speed rail opening of each city in China as a natural experiment, we apply the difference-in-differences model to investigate how the transportation infrastructure in a region affects the behaviour of local company going public. We find that after high-speed rail runs through a...

We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong Kong. Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative to the clients of non-Big 4 auditors. Further, we find...