Listed companies in China have provided large numbers of loan guarantees for borrowers in recent years. The loan guarantee size of A-share Main Board listed companies was about RMB 3.85 trillion at the end of 2017. On the one hand, loan guarantees help borrowers access debt financing, which...

During the recent COVID-19 pandemic crisis, several high-income countries pursued vaccine nationalism (i.e., my country first approaches for vaccine distribution), leading to an even wider income inequality between rich and poor countries. This significantly challenged the poorer countries'...

The preparation of the maple leaf-like MnO2-SiO2@PDA biomimetic composites not only overcame the problem of easy agglomeration of nanoparticles, but also provided rich functional groups, large specific surface areas and good stability, achieving the efficient sorption of Cu(II), Cd(II) and...

Fe-Co-Ni coating, a vital type of transition metal alloy, shows great potential in the field of hydrogen storage and magnetic materials. In this study, Fe-Co-Ni coatings were prepared on Cu substrates from a deep eutectic solution of choline chloride/2Urea (ChCl/2Urea) DES by electrodeposition....

We investigate the relationship between auditor brand name, industry specialisation, and earnings management as measured by discretionary accruals for a sample of listed companies in Taiwan, where the litigation risk against auditors is much less than the risk in the USA. We find that the use of...