.... Design/methodology/approach The study employs a quantitative research design using a comprehensive sample of Chinese financial analyst reports. Machine learning techniques for facial analysis are applied to assess the trustworthiness of analysts, and the relationship between facial trustworthiness...

..., suffers from limited coverage, particularly before 2016, leading to low statistical power and sample selection bias. To address this, we employ machine learning methodologies to forecast the carbon emissions of firms that do not disclose such information, nearly quadrupling the sample size. Our findings...