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Environmental, social, and governance performance and corporate innovation novelty

International Journal of Innovation Studies 2024年第2期8卷 109-131页

作者： Wanyi Chen Yuchuan Xie Kang He SILC business School Shanghai UniversityShanghai200444China School of economics Huazhong University of Science and TechnologyWuhan430074China School of business Shantou UniversityShantou515063China

Environmental,social,and governance(ESG)performance,along with the novelty of innovation,are significant factors in promoting sustainable development for *** study employs the Heckman two-stage model to examine the impact of ESG performance on innovation novelty using a dataset comprising A-share listed companies in the Shanghai and Shenzhen Stock Ex-changes from 2011 to *** results indicate that enhanced ESG performance significantly fosters innovation by expanding innovation resources and mitigating agency *** analysis reveals that this relationship is more pronounced under high economic policy uncer-tainty,a challenging information environment,elevated financing constraints,and in the context of digital *** study not only expands the research on the economic implications of ESG performance for enterprise innovation behavior but also places a distinct emphasis on innovation quality rather than ***,this study enriches the existing literature on the factors influencing innovation novelty and extends research into the link between envi-ronmental protection and firm innovation,particularly from the perspective of stakeholder ***,this study holds practical significance for governments aiming to enhance ESG evaluation systems and establish guiding policies that encourage novel innovations,ultimately contributing to sustainable and high-quality ***,this study provides guidance to enterprises by encouraging them to embrace green development,improve social responsibility,and elevate their governance standards to promote innovation quality.

关键词： ESG Innovation novelty Resource dependence theory Agency problem Innovation quality Sustainable development

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Is audit materiality informative?Evidence from China

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China Journal of Accounting Research 2024年第3期17卷 120-137页

作者： Lei Zhu Qianwen Zheng Yubin Li Government Accounting Research Institute Zhongnan University of Economics and LawChinaInstitute of Financial ManagementZhongnan University of Economics and LawChina business School Sichuan UniversityChengduSichuanChina School of economics and Management Harbin Institute of Technology(Shenzhen)GuangdongChina

To improve the usefulness of audit opinions,on 23 March 2021,the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit *** paper selects Chinese A-share companies issued with modified audit opinions for the period of 2020-2022 as the research sample and analyzes the assessment of materiality in audit practice and the informativeness of audit *** findings are as follows.(1)The most commonly used bases for materiality by auditors are profit and income,with considerable differences in the percentages applied to the different bases and variations even within the same base.(2)The higher the materiality amount,the poorer the audit *** negative correlation is mainly observed in scenarios where the audited companies engage in downward earnings management and where the competency of audit firms or auditors is relatively low.(3)Companies that disclose quantitative materiality in the special explanations of modified audit opinions have a lower earnings response coefficient than companies that do not disclose audit *** research sheds light on the“black box”of the audit process and verifies the information value of audit *** conclusions are of significant value to auditing standard-setters,investors and regulators.

关键词： Audit Materiality Audit Quality Auditor Competence Investors’Decision-Making

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Resource savings,recycling and utilization,and energy transition:Introduction

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Geoscience Frontiers 2024年第3期15卷 180-182页

作者： Xin Zhao Umer Shahzad Aviral Kumar Tiwari School of Statistics and Applied Mathematics Anhui University of Finance and EconomicsBengbu 233030China School of economics Széchenyi Istvàn UniversityHungary Adnan Kassar School of business Lebanese American UniversityBeirutLebanon Indian Institute of Management Bodh Gaya Bodh GayaBiharIndia

In the context of increasingly tight constraints on global resources and environment,accelerating the conservation and recycling of fossil fuels and other mineral resources have become significant *** promoting the transformation of energy development mode,and making efficient use of coal,oil,natural gas,iron ore,potassium salts,phosphate,sulfur and other mineral resources have become important issues in energy planning and energy *** the framework of Sustainable Development Goals,it is urgent and critical to investigate the relationship between geological resource saving,recycling and modern energy systems,which is an important step to establish a complete system of efficient use of natural resources.

关键词： energy transition recycling

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Economic Growth Performance and Economic Activities in Kosovo During the Covid-19 Pandemic in Kosovo

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Management Studies 2024年第3期12卷 172-181页

作者： Agim Berisha business College Faculty of EconomicsPristinaKosovo

The paper addresses economic growth and developments of economic activities during the Covid-19 crisis in *** the last war,Kosovo continues to remain among the countries with a low level of development and a high rate of *** low level of economic growth and the high rate of unemployment remain among the main economic challenges for *** importance of the paper consists in addressing economic issues and processes including developments in economic activities during the Covid-19 crisis in *** was affected by Pandemia Covid-19 starting from March ***,the Covid-19 crisis has had effects on economic processes,affecting the activity of various sectors of the *** main purpose of this paper is to analyze the performance of economic growth and economic activities during the Covid-19 crisis in *** order to achieve the objectives,the analysis method is mainly used,tabular and graphic separately,comparative method,analyzing in dynamics the issue related to economic activities in the Republic of *** this study,the results and recommendations given are considered to be considered by policy makers in the Republic of Kosovo.

关键词： economic growth economic activities economic processes Covid-19

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Jintan in Jiangsu: Deep Integration of ‘Intangible Cultural Heritage+Tourism’

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China & The World Cultural Exchange 2024年第4期 26-29页

作者： Yao Fanglong Shanghai University of International business and economics

Through the deep integration of Intangible Cultural Heritage and tourism,Jintan has transformed the resources of Intangible Cultural Heritage into a "golden business card"of tourism,injected inexhaustible new momentum... 详细信息

关键词： tourism momentum Integration

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Human Rights and Human Dignity

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China Today 2024年第1期73卷 44-46页

作者： NILS BERGEMANN University of International business and economics in Beijing

Economic and social progress and better quality of life are crucial to the human rights *** I talk to German friends who have lived in China for a long time-one of them has been in the country for almost 50 years-they confirm what my Chinese friends also tell me:China has become safer,better educated,and more and more open and *** increase in security also indicates an improvement in legal certainty and progress in the field of human rights.

关键词： has legal Human

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A Chinese Century

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China Today 2024年第2期73卷 51-53页

作者： NILS BERGEMANN University of International business and economics in Beijing

China’s reform and opening-up policy has brought what many generations had toiled for-prosperity,security,and their country’s rightful place in the *** me,China’s reform and opening-up policy,which celebrated its 45th anniversary in 2023,is not an abstract *** a child,I spent a few weeks in China with my parents in the *** in 2011,I made a four-week trip,and in January 2017,I flew in again for a job interview,followed by a mini holiday.

关键词： policy interview anniversary

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Quality disclosure strategies for small business enterprises under consumer loss aversion

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Journal of Management Science and Engineering 2024年第1期9卷 62-87页

作者： Danli Yao Simai He Meng Zheng business School University of Shanghai for Science and TechnologyShanghai200093China School of Information Management and Engineering Shanghai University of Finance and EconomicsShanghai200433China

In this paper,we focus on small business enterprises(SBEs)that usually have low market power but can rely on retailers to transact sales and gain the ability to disclose quality ***,consumer loss aversion(CLA)is pronounced when buying from SBEs that have yet to develop a strong reputation and uncertain *** focus on two competing SBEs with heterogeneous quality levels and discuss their quality disclosure strategiesd whether selling through a retailerd in the context of *** study the interaction between consumers'prior belief in product quality and CLA and how these factors affect equilibrium *** show that a situation in which low-quality and high-quality SBEs both choose to disclose will not occur under a neutral consumer attitude,i.e.,it happens only when the aversion level is *** the aversion level is low,either the low-quality SBE or the high-quality SBE will decide to disclose,and the disclosing party depends on the prior *** addition,CLA significantly impacts the monotonicity of both SBEs'and retailers'prices and profits relating to the consumers'prior beliefs.

关键词： Quality disclosure Consumer loss aversion Competition Game theory

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Maclaurin Symmetric Mean Aggregation Operators and Their Application to Hesitant Q-Rung Orthopair Fuzzy Multiple Attribute Decision Making

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Journal of Systems Science and Information 2024年第4期12卷 515-542页

作者： Qian YU Xudong LI Jun CAO Fangsu ZHAO Longxiao LI Ling TAN School of business and Administration Chongqing University of Science&TechnologyChongqing 401331China School of economics and Management Chongqing Jiaotong UniversityChongqing 400074China

The Maclaurin symmetric mean(MSM)operator exhibits a desirable characteristic by effectively capturing the correlations among multiple input parameters,and it serves as an extension of certain existing aggregation operators through adjustments to the parameter *** hesitant q-rung orthopair set(Hq-ROFSs)can serve as an extension of the existing orthopair fuzzy sets,which provides decision makers more freedom in describing their true *** objective of this paper is to present an MSM operator to aggregate hesitant q-rung orthopair numbers and solve the multiple attribute decision making(MADM)problems in which the attribute values take the form of hesitant q-rung orthopair fuzzy sets(H-qROFSs).Firstly,the definition of H-qROFSs and some operational laws of H-qROFSs are *** we develop a family of hesitant q-rung orthopair fuzzy maclaurin symmetric mean aggregation operators,such as the hesitant q-rung orthopair fuzzy maclaurin symmetric mean(Hq-ROFMSM)operator,the hesitant q-rung orthopair fuzzy weighted maclaurin symmetric mean(Hq-ROFWMSM)operator,the hesitant q-rung orthopair fuzzy dual maclaurin symmetric mean(Hq-ROFDMSM)operator,the hesitant q-rung orthopair fuzzy weighted dual maclaurin symmetric mean(Hq-ROFWDMSM)*** the properties and special cases of these proposed operators are ***,an approach based on the Hq-ROFWMSM operator is proposed for multiple attribute decision making problems under hesitant q-rung orthopair fuzzy ***,a numerical example and comparative analysis is given to illustrate the application of the proposed approach.

关键词： hesitant q-rung orthopair fuzzy sets multiple attribute decision making Maclaurin symmetric mean operator hesitant q-rung orthopair fuzzy weighted dual MSM(Hq-ROFWDMSM)operator hesitant q-rung orthopair fuzzy weighted MSM(Hq-ROFWMSM)operator

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No more free lunch:The increasing popularity of machine learning and financial market efficiency

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Economic and Political Studies 2024年第1期12卷 34-57页

作者： Jian Feng Xin Liu Faculty of business and economics The University of Hong KongHong Kong SARChina School of Finance Renmin University of ChinaBeijingChina

In this paper,we show that the increasing popularity of machine learning improves market *** analysing the performance of a set of popular machine learning-based investment strategies,we find that profits from these strategies experience significant declines since the wide adoption of machine learning techniques,especially for profits based on the more preferred method of neural *** declines mainly come from long *** the‘machine learning’Google search index as a proxy for machine learning-based trading intensity,we find that returns from the neural networks-based long–short and long-only strategies are weaker following high levels of machine learning intensity,while no relation is found between machine learning intensity and the short-only neural networks-based strategy.

关键词： Machine learning market efficiency mispricing neural networks arbitraging activities

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