Annual report is essential for building trust and transparency between a company and its suppliers and customers. And easy-to-understand text in the report can help to develop long-term, mutually beneficial relationships. This study examines how annual report readability impacts the trade credit...

We examine the association between audit quality and the use of collateral in a sample of Chinese firms from 2005 to 2011. Using the full sample, we document a negative relationship between audit quality and the use of collateral that is consistent with lenders’ interests. We also show that...

Purpose This paper aims to test penis panic theory, which predicts that trans women will face more discrimination than trans men in some but not all situations. Design/methodology/approach Respondents were 262 American college students who were all enrolled in the same undergraduate course. They...

This paper examines the effects of economic integration resulting from highway construction on aggregate productivity and the spatial distribution of industries. To do so, I construct a unique dataset of bilateral transportation costs between Chinese cities, digitized highway network maps, and...