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Articles by Cunyi Yang
Enterprise characteristics and incentive effect of environmental regulation
REFERENCES , , & (2006). Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia. Journal of Accounting and Public Policy, 25(5), 574–595. , & (2021). The informational value of environmental taxes. Journal of Public Economics, 199, 104439. , , , , , & (2018). Financial reporting fraud and other forms of misconduct: A multidisciplinary review of the literature. Review of Accounting Studies, 23(2), 732–783. , , , & (2023). Blessing or curse?
Financing constraints of firms: Is there political favoritism in the economic resources given by the central government?
CONFLICT OF INTEREST STATEMENT The authors declare that they do not have any conflict of interest. REFERENCES , , & (2018). The power of the street: Evidence from Egypt's Arab Spring. The Review of Financial Studies, 31(1), 1–42. https://doi.org/10.1093/rfs/hhx086 , & (1995). Trade and circuses: Explaining urban giants. The Quarterly Journal of Economics, 110(1), 195–227. https://doi.org/10.2307/2118515 , , & (2010).
Digitalization of banks and inclusive finance: New insights from cultural industry's financing constraints
The emergence of digital financial technology emerges as a promising solution, allowing banks to leverage unique digital footprints to alleviate information asymmetry and mitigate the light asset company's financing constraints. Through a theoretical analysis, we reveal that the digital transformation of banks significantly increases loan allocations to SMEs within the cultural industry.
ESG ratings and green innovation: A U‐shaped journey towards sustainable development
CDP Carbon Disclosure Project ESG Environmental, social, and Governance GRI Global Reporting Initiative standards KPIs Key Performance Indicators SFDR Sustainable Finance Disclosure Regulation TCFD Task Force on Climate-related Financial Disclosures 1 INTRODUCTION In recent years, the concept of Environmental, Social, and Governance (ESG) has experienced rapid growth and widespread acceptance globally, particularly in developed countries (Daugaard, 2020).
Frontiers | Examining coordination and equilibrium: an analysis of supply index and spatial evolution characteristics for older adult services in Zhejiang Province
Hao Ji Yingying Yu* Hangzhou Medical College, Hangzhou, China Objective: This study aims to analyze the spatial distribution and dynamic evolution of older adult service supply in Zhejiang Province from 2010 to 2019. Additionally, this research seeks to propose an optimized resource allocation strategy for older adult care services, promoting regional fairness and coordinated development.
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