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...

The efficient capital markets hypothesis (EMH) posits that security prices incorporate all available information in capital markets. Nevertheless, real stock markets often exhibit speculative behavior due to information asymmetry and the limited rationality of investors. This paper employs...

We present empirical evidence suggesting that technological progress in the digital age will be biased not only with respect to skills acquired through education but also with respect to noncognitive skills (personality). We measure the direction of technological change by estimated future...

In this article we discuss the futures of work and robotics. We evaluate key future trends in the field of robotics and analyse different scenarios regarding the futures of human beings and work life. Subsequently, we present a roadmap of robotics, which covers key aspects of industrial and...