Using a sample of Chinese A-share listed companies during the 2008-2019 period, we explore the impact of concurrent independent directors in the same industry (hereafter CIDSI) on accounting information comparability. We find that CIDSI can effectively promote accounting information...

Based on many cases of publicity using social media in the market, this paper empirically examines the damage of microblog publicity to market efficiency by using the sample of IPO companies. The results show that the companies posting microblogs during the IPO publicity period have higher IPO...

China's renewable energy consumption was 6.37 EJ in 2018, making it the world's largest renewable energy consumer. Exploring the economic and social driving factors behind the dynamic evolution of renewable energy consumption in China not only serve China better development of renewable energy,...

This paper empirically examines how sustainability-oriented social responsibility influences corporate innovation quantity and radical innovation from the perspectives of environment- and employee-oriented social responsibility. Both forms of social responsibility are found to contribute...