This paper investigates how accounting standards (AS) convergence influences Chinese firms' overseas mergers and acquisitions (M&As) and shows that this convergence significantly promotes Chinese firms' overseas M&As. Specifically, we find that both the probability of success and the value of...

The water footprint (WF) of crop production is a comprehensive indicator that can reflect water consumption types, quantities and environmental impacts during the crop growth period. This study assesses interannual variability of green, blue and grey WFs of maize production in Beijing from 1978...

Let Fn be an estimator obtained by integrating a kernel type density estimator based on a random sample of size n from smooth distribution function F. A central limit theorem is established for the target statistic Fn(Un) where the underlying random variable form an absolutely regular stationary...