Study on the influence of carbon emission constraints on the performance of thermal power enterprises
In: Environmental science and pollution research: ESPR, Band 27, Heft 24, S. 30875-30884
ISSN: 1614-7499
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In: Environmental science and pollution research: ESPR, Band 27, Heft 24, S. 30875-30884
ISSN: 1614-7499
In: International Review of Finance, Band 20, Heft 3, S. 639-664
SSRN
In: Technology in society: an international journal, Band 77, S. 102487
ISSN: 1879-3274
In: Review of Pacific Basin Financial Markets and Policies, Band 23, Heft 4, S. 2050031
ISSN: 1793-6705
This study examines the relation between conditional accounting conservatism and nonfinancial stakeholder orientation. Using the staggered passage of constituency statutes to identify increases in nonfinancial stakeholder orientation, we document that firms report more conservatively after statute adoption. Cross-sectional analyses indicate the increase in conditional conservatism after statute enactment is more pronounced for firms with higher agency costs between shareholders and managers, and less pronounced for firms with customers that have greater bargaining strength. Collectively, our study sheds light on how the increasing trend of nonfinancial stakeholder orientation plays a role in shaping financial reporting practices.
Macro-economic development of China's health industry is essential to the sustainable development and growth momentum of the national economy. Strategies to promote the development and rebalancing of the industrial structure need to be improved in order to transform China's health industry and drive development. Based on panel data of 25 regions in China from 2004 to 2016, this paper analyzes the linear and non-linear relationship between Chinese government health expenditure (GHE), GHE efficiency, and the macro-economic development of the health industry. It uses a novel index of industrial structure to measure the transformation of industrial sectors in China, based on a semi-parametric generalized additive model. The model shows that per capita GHE and its efficiency have a significant positive linear and comprehensive non-linear effect on the development of health industry structure. By analyzing the interaction of GHE and its efficiency, we show that high expenditure with low-efficiency regimes and high expenditure with high-efficiency regimes have a positive impact on the development of industrial structure. Following the empirical results, the paper puts forward corresponding policy suggestions for the role of fiscal policy in promoting the development of the health industry in China.
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In: FRL-D-23-00407
SSRN
SSRN
SSRN
In: Ecotoxicology and environmental safety: EES ; official journal of the International Society of Ecotoxicology and Environmental safety, Band 214, S. 112116
ISSN: 1090-2414
In: Environmental science and pollution research: ESPR, Band 29, Heft 52, S. 78542-78554
ISSN: 1614-7499
In: Environmental science and pollution research: ESPR, Band 28, Heft 25, S. 32795-32801
ISSN: 1614-7499
In: Ecotoxicology and environmental safety: EES ; official journal of the International Society of Ecotoxicology and Environmental safety, Band 263, S. 115327
ISSN: 1090-2414