... G14 G18 G32 G38 O43 O47 Postdoctoral Research Foundation of China 2022M720048 http://dx.doi.org/10.13039/501100010031 Ministry of Education of the People's Republic of China, Department of College Student Affairs Key Fields Demand-Supply Matching and Employment-Education...

... Voluntary disclosure Confirmation hypothesis M41 D82 G38 D81 Economic policy uncertainty (EPU) is a widely recognised source of macro level uncertainty that can influence corporate disclosure behaviour, particularly during periods of heightened policy volatility. Arising from unpredictable...

... connectedness G15 G38 M41 F36 E44 China's capital markets are undergoing rapid and multidimensional liberalization. This process enhances integration with global financial systems and attracts international capital, yet it simultaneously exposes the country to intensified external risk...

... firms to secure financial support from the domestic stock market. Chen Lu can be contacted at: ChenLu_Cufe@163.com 22 11 2024 08 07 2025 23 09 2025 01 10 2025 Random audit inspection Public enforcement mechanism IPO review Textual analysis G38 M42...

...). Green bonds Financial constraints Environmental performance Spillover effect G12 G32 G38 National Natural Science Foundation of China 72403019 http://dx.doi.org/10.13039/501100001809 National Natural Science Foundation of China 72473155 http://dx.doi.org/10.13039...

... 18 02 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Initial public offering IPO SEC review Earnings management S-1 filings G24 G38 K22 M40 M41 Earnings information is a key input to investors when evaluating...

... into its complex effects on corporate communication. It suggests the strategic use of MEFs amid regulatory challenges, enhancing our understanding of how regulatory environments shape corporate communication strategies. G18 G38 M41 Regulatory fragmentation Management earnings forecasts...