Female directors and real activities manipulation: Evidence from China

Earnings management through real activities manipulation

I find evidence consistent with managers manipulating real activities to avoid reporting annual losses. Specifically, I find evidence suggesting price discounts to temporarily increase sales, overproduction to report lower cost of goods sold, and reduction of discretionary expenditures to improve reported margins. Cross-sectional analysis reveals that these activities are less prevalent in the ...

Female Directors and Corporate Social Responsibility: Evidence from the Environmental Investment of Chinese Listed Companies

Taking Chinese listed companies in 2008–2015 as the sample, in this paper we test in detail the impact of female directors on corporate environmental investments. Furthermore, we study the impact of female directors on environmental investment in enterprises with different types of ownership and industry attributes. Empirical studies show that when there are only 1 or 2 female directors on the ...

Identifying Business Incubators Based on Their Real Activities: Evidence from China

Real world evidence: experience and lessons from China

Impact of Environmental Quality Variables and Socio-Economic Factors on Human Health: Empirical Evidence from China

Carbon dioxide (CO2) is the foremost gas, emanated from human activities, and the best-known greenhouse gas, contributing to global warming, thus its negative effect on human health cannot be disregarded. The current paper investigates the relation between environmental quality variables, socio-economic factors, and human health from 1960 to 2014 in China, using Auto Regressive Distribution Lag...