A Bridge on Economic Issues between China and the World
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Financial Reporting and Disclosure Practices in China
Hai Lu, Jee-Eun Shin, Mingyue Zhang, Jul 04, 2024This article discussing that Chinese firms tend to emphasize the stability of financial performance in their reports. In contrast to U.S. firms, their financial disclosures are significantly swayed by non-shareholder stakeholders and do not leverage voluntary disclosures to mitigate capital costs.
The Externalities of ESG Disclosure
Yi Jiang, Ya Kang, Hao Liang, Jul 24, 2024This article discusses that China's mandatory Environmental, Social, and Governance (ESG) disclosure policies have led firms to increase their donations for poverty alleviation, yet paradoxically have also resulted in higher pollution levels, thereby highlighting the potential environmental negative externalities that can arise from the government's mild steering of corporate behavior through disclosure mandates.
Destination-Specific Export Expansions and Their Impact on Education and Long-Term Outcomes in China
Junsen Zhang, Kang Zhou, Jul 17, 2024This article discusses that export expansions to wealthy countries significantly increased high school enrollment rates in specific regions and among certain groups in China, but this impact did not translate into an increased prevalence of higher education. Instead, it had long-term effects on employment and fertility outcomes for the affected cohorts.
Fertility and Delayed Migration: How Son Preference Protects Young Girls Against Mother–Child Separation
Zibin Huang, Xu Jiang, Ang Sun, Aug 14, 2024In rural China, the son preference paradoxically reduces the likelihood of early mother-child separation for girls, while boys are more prone to such separation.
Empowering through Courts: Judicial Centralization and Municipal Financing in China
Jiayin Hu, Wenwei Peng, Yang Su, Aug 28, 2024This article discusses that the judicial centralization reform gradually implemented in China since 2014 has enhanced the independence of the judicial system, limited the intervention of local governments, and reduced court biases in favor of local governments.
