As the urbanization rate in the world has increased rapidly, the housing vacancy problem has become serious and attracting more attention. Calculating and analyzing vacant housing will help reduce the wasteful use of resources. This paper measures the housing vacancy rate and housing vacancy...

This study examines whether the equity incentives of the CFO are associated with earnings management. Prior research investigates delta and vega for the average of the top five executives on the firm’s financial misreporting. The top 5 executives variable most likely captures the culture of...

Hundreds of billions of dollars have been invested to construct development zones (DZs) in China with the intent of fostering economic growth. Previous studies show that DZs benefit the local economy, but little attention has been paid to the environmental impacts. Based on statistical data and...

Former literature finds that women managers play unique roles in environmental governance in OECD countries. However, little evidence was found in developing countries. This study employs a sample of 4150 Chinese private firms to empirically investigate on the gender gaps in corporate...