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DISCLOSURE: 作品数：142被引量：109H指数：5; 导出分析报告; 相关领域：经济管理更多>>; 相关作者：武琳黄洁华陈健孙永强刘晓光更多>>; 相关机构：中国政法大学清华大学中山大学东南大学更多>>; 相关期刊：更多>>; 相关基金：国家自然科学基金国家社会科学基金中央高校基本科研业务费专项资金The Royal Society更多>>

Supplier Encroachment and Quality Disclosure Strategy in an E-supply Chain with Blockchain Technology: 《Journal of Systems Science and Systems Engineering》2024年第6期682-715,共34页Huimin Zhang Zhenkai Lou Yan Yan Fujun Hou; National Natural Science Foundation of China(NSFC),under Grant No.7211001013;Natural Science Foundation of Anhui Province,under Grant No.2308085QG232;University Scientific Research Project of Anhui,under Grant No.2023AH051120.; This paper explores quality disclosure strategy in an e-supply chain including a supplier and an e-retailer driven by blockchain technology(BT),wherein the supplier possesses private quality information and has the op...; 关键词：Supply chain management ENCROACHMENT blockchain technology quality disclosure

Research on Audit Risks in the Recognition of Data Assets on Financial Statements: 《Proceedings of Business and Economic Studies》2024年第5期81-88,共8页Xia Xiao; This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual depende...; 关键词：Audit risks Data assets RECOGNITION DISCLOSURE

The Role of Consumer Privacy Concerns in Shaping Platform Strategy for Online Markets: 《Journal of the Operations Research Society of China》2024年第2期363-386,共24页Jin-Kun Yang Yong-Rui Duan Jia-Zhen Huo; the National Natural Science Foundation of China(Nos.71771179,72171176 and 72021002).; We investigate the effects of consumer privacy concerns on the pricing and personal data collection strategy of an online platform.The online platform derives revenues from disclosing consumer information to firms.Fir...; 关键词：Price discrimination User privacy Consumer information Two-sided market Privacy disclosure aversion cost

Audit-firm serving experience heterogeneity and audit knowledge integration:Evidence from the disclosure of key audit matters: 《China Journal of Accounting Research》2024年第2期74-96,共23页Lin Wang Yuyan Jia Tusheng Xiao Yingmin Yu; supported by the National Natural Science Foundation of China(Project Nos.72002231 and 72272167).; Audit practice is a team effort led by signing auditors.We examine the impact of the heterogeneity of signing auditors’audit-firm serving experiences on the disclosure of key audit matters(KAMs).Auditors with more he...; 关键词：Audit team Key audit matters Knowledge integration Audit serving experience

Real effects of greenhouse gas disclosures: 《China Journal of Accounting Research》2024年第2期31-53,共23页Tong Lu Lijun Ruan Yanyan Wang Lisheng Yu; This study investigates the valuation and real effects of the mandatory disclosure of greenhouse gas(GHG)emission costs from the perspective of“double materiality.”We consider a firm with a Cobb-Douglas production f...; 关键词：Greenhouse gas emissions EXTERNALITY Double materiality DISCLOSURE Real effects

Quality disclosure strategies for small business enterprises under consumer loss aversion: 《Journal of Management Science and Engineering》2024年第1期62-87,共26页Danli Yao Simai He Meng Zheng; Danli Yao was supported by the National Natural Science Foundation of China under grant number 72301174;the Ministry of Education,Humanities and Social Science Projects under grant number 23YJC630010;Simai He received support from the Major Program of the National Natural Science Foundation of China(NSFC)Grant(72192830,72192832);Grant 71825003.Meng Zheng was supported by the China Scholarship Council under grant number 202206480040;the National Natural Science Foundation of China under grant number 72192832.; 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 information.Moreover,consumer loss aver...; 关键词：Quality disclosure Consumer loss aversion COMPETITION Game theory

Impact of carbon disclosure on debt financing costs: 《Chinese Journal of Population,Resources and Environment》2024年第1期98-108,共11页Yiming Hu Yunfeng Liang; Creditors,such as banks,often use disclosed environmental information to assess a company’s environmental risk and ensure the safety of debt funds.Consequently,carbon disclosures have become an important consideratio...; 关键词：Carbon disclosure Debt financing cost State-owned enterprise Private enterprise

The Impact of Short Selling Disclosure Regulatory Constraint on the Lending Market and Stock Ownership: 《Journal of Modern Accounting and Auditing》2024年第3期99-114,共16页Geoffrey Ducournau Jinliang Li Yan Li Zigan Wang Qie Ellie Yin; We examine the impact of the short sell disclosure(SSD)regime on the stock lending market and investor behaviors,employing a staggered difference-indifference(DiD)methodology.Our research reveals that the introduction...; 关键词：short sell disclosure stock equity lending market stock ownership

HIV Status Disclosure Rate to a Sexual Partner, Associated Factors and Outcomes among Pregnant Women in PMTCT Care in Two Large HIV Facilities in Abuja, Nigeria: 《World Journal of AIDS》2023年第4期193-209,共17页Prosper Okonkwo Oluseye Ajayi Ojukwu Chinonso Nnenna Abiodun Isah; HIV status disclosure to partners is critical in improving the health and well-being of mother-infant dyad in the prevention of HIV transmission from mother to child (PMTCT) program. This study assesses the HIV disclo...; 关键词：HIV Status Disclosure Intimate Partner PMTCT Pregnant Women

Partial portfolio disclosure,investors’attention,and window dressing: 《China Journal of Accounting Research》2023年第4期26-50,共25页Shujian Guo; I show that the disclosure of mutual funds’holdings significantly affects investors’investment decisions.As most mutual fund websites,advertisements,and fund-trading platforms only disclose a fund’s 10 largest hold...; 关键词：Mutual fund Portfolio disclosure Investment decision Window dressing

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