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Articles by Meiting Lu
CEO Power and Corporate Resilience: Evidence From the COVID-19 Pandemic
C., Z.Shi, M.Lu, Y.Shan, and Q.Liang. 2026. “CEO Power and Corporate Resilience: Evidence From the COVID-19 Pandemic.” Accounting & Finance1–24. Tan, https://doi.org/10.1111/acfi.70242. Data Availability Statement The data that support the findings of this study are gathered from the China Stock Market and Accounting Research database. And data will be made available on request. References , , and . 2019.
Tax Administration Digitization as a Governance Tool: Evidence From Controlling Shareholder Expropriation
Q., M.Lu, Y.Shan, H.Wang, and P.Wang. 2026. “Tax Administration Digitization as a Governance Tool: Evidence From Controlling Shareholder Expropriation.” Corporate Governance: An International Review1–28. Cao, https://doi.org/10.1111/corg.70034. Data Availability Statement The authors have nothing to report. References , , and . 2010. “Tunneling as an Incentive for Earnings Management During the IPO Process in China.” Journal of Accounting and Public Policy 29, no. 1: 1–26. , , and . 2005.
Biomimetic Platelet Membrane-Based Polyphenol–CeO2 Nanozyme Complex: A Broad-Spectrum Antioxidative System for Comprehensive Atherosclerosis Treatment
Applications of Polymer, Composite, and Coating MaterialsJuly 21, 2025 Yao Chen Guangdong Provincial Key Laboratory of Chinese Medicine Pharmaceutics, School of Traditional Chinese Medicine, Southern Medical University, Guangzhou 510515, People’s Republic of China Guangdong Basic Research Center of Excellence for Integrated Traditional and Western Medicine for Qingzhi Diseases, Guangzhou 510515, People’s Republic of China Qingfa Tang Guangdong Provincial Key Laboratory of Chinese Medicine...
Digital Gains: FinTech Development and Labour Share
1 Introduction Financial technology, commonly known as FinTech, is the innovative adaptation of technologies in capital markets. Chen et al. (2019) classify FinTech innovations into seven categories, that is, cybersecurity, mobile transactions, data analytics, blockchain, peer-to-peer, robo-advising and Internet of Things (IoT).
Managerial ability, ESG and credit ratings
?Mathematical formulae have been encoded as MathML and are displayed in this HTML version using MathJax in order to improve their display. Uncheck the box to turn MathJax off. This feature requires Javascript. Click on a formula to zoom. Abstract This study examines whether managerial ability impacts the positive association between environmental, social and governance (ESG) performance and credit ratings. We find that managerial ability magnifies this positive association.
Leaching-Reconstruction Engineering of Anions on Ferronickel Phosphate Promotes the Enhancement of the Oxygen Evolution Reaction
Energy, Environmental, and Catalysis ApplicationsFebruary 21, 2025 Xu Zhang The School of Material Science and Chemical Engineering, Harbin University of Science and Technology, Harbin 150060, P. R. China Institute of Phytochemistry, Daqing Branch of Heilongjiang Academy of Sciences, Daqing 163316, P. R. China Zhihao Wang Key Laboratory of Functional Inorganic Material Chemistry (Ministry of Education), School of Chemistry and Materials Science, Heilongjiang University, Harbin 150080, P. R.
Leaching-Reconstruction Engineering of Anions on Ferronickel Phosphate Promotes the Enhancement of the Oxygen Evolution Reaction
Energy, Environmental, and Catalysis ApplicationsFebruary 21, 2025 Xu Zhang The School of Material Science and Chemical Engineering, Harbin University of Science and Technology, Harbin 150060, P. R. China Institute of Phytochemistry, Daqing Branch of Heilongjiang Academy of Sciences, Daqing 163316, P. R. China Zhihao Wang Key Laboratory of Functional Inorganic Material Chemistry (Ministry of Education), School of Chemistry and Materials Science, Heilongjiang University, Harbin 150080, P. R.
Investing in the batteries and vehicles of the future: A view through the stock market
The energy transition is expected to lead to an enormous increase in the demand for electric vehicles and batteries.1 This is creating opportunity for companies to expand the production of those goods and the key inputs used in their production. Capital is also being deployed to develop new technologies in these areas.
Allocation of internal cash flow when firms pay less tax: The role of state ownership and political connections
REFERENCES & (2020) Can corporate income tax cuts stimulate innovation? Journal of Financial and Quantitative Analysis, 55(5), 1415–1465. , & (2022) The party school education and corporate innovation: evidence from SOEs in China. Journal of Corporate Finance, 72, 102143. , , , & (2021) A tale of two sectors: implications of state ownership structure on corporate policies and asset prices in China. Available at SSRN 3966723.
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US-China supply chain
1 INTRODUCTION In 2018, the US–China trade relations underwent a significant shift as the two countries became involved in a trade dispute. The United States initiated a series of escalating tariffs on approximately $250 billion worth of Chinese imports, accounting for over half of the total value of Chinese imports in 2017, resulting in a surge in tariffs of over 20% (Fajgelbaum & Khandelwal, 2022).
When school ties meet geography: Education-province bias in mutual fund portfolios
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Effect of linear accelerator carbon fiber couch on radiotherapy dose
Loading metrics Open Access Peer-reviewed Research Article Abstract This study aimed to explore the effect of carbon fiber couch on radiotherapy dose attenuation and gamma pass rate in intensity-modulated radiotherapy (IMRT) plans. A phantom inserted with an ionization chamber was placed at different positions of the couch, and the dose was measured by the chamber.
Messages in online stock forums and stock price synchronicity: Evidence from China
REFERENCES , & (2004) Women, war, and wages: the effect of female labor supply on the wage structure at midcentury. Journal of Political Economy, 112(3), 497–551. , , & (2016) Influential investors in online stock forums. International Review of Financial Analysis, 45, 39–46. , , , & (2016) Media-expressed negative tone and firm-level stock returns. Journal of Corporate Finance, 37, 152–172. & (2020) Do individual investors trade on investment-related internet postings?
Securities class actions and conditional conservatism: Evidence from two legal events
Identification strategy Our empirical setting has several advantages. First, we are able to identify a natural control group to implement the DiD specification, i.e., firms affected by the Ninth Circuit's decision are the firms with headquarters in the Ninth Circuit. According to securities laws (i.e., Securities Exchange Act of 1934 and Securities Act of 1933), shareholders can file class actions at any venue where the defendant firm has an economic presence.
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