This study examines the impact of mandatory Corporate Social Responsibility reporting on firms’ financial reporting quality using a quasi-natural experiment in China that mandates a subset of firms to report their CSR activities starting in 2008. We find that mandatory CSR disclosure firms constrain earnings management after the policy. The result is robust to a battery of sensitivity tests and more prominent for firms with lower analyst coverage. Further analyses reveal that upward earnings management by mandatory disclosure firms is more (...) likely to be caught after the policy. The findings suggest that mandatory CSR disclosure mitigates information asymmetry by improving financial reporting quality. (shrink)

Chu tu wen xian yu ru dao guan xi " nei rong jian jie: ru dao guan xi shi yi xiang gui mo hong da de yan jiu ke ti, ta she ji daozheng ge Zhongguo si xiang shi de nei zai jie gou he fa zhan guo cheng, she ji dao Zhongguo wen hua jin hou de zou xiang, yi yi zhong da. Er shi shi ji yi hou, yi huo de le shu liang ke guan de yan jiu (...) cheng guo. Zui jin chu tu wen xian de da liang yong xian you wei zhe ge wen ti de tao lun ti gong le xu duo xin cai liao, xin shi ye, xin guian dian."Chu tu wen xian yu ru dao guan xi " shou ji le 30 duo pian you dai biao xing de lun wen, tong guo "Kong Lao Meng Zhuang zhi bian", "Ru dao hu bu yu ying xiang", "Chu tu wen xian xin shi ye" san ge ban kuai jia yi cheng xian, xi wang du zhe jie ci dui yi wang ru dao guan xi yan jiu de fa zhan mai luo yu kuang jia you zong ti de ba wo, bing you ci kai chu xin de yan jiu tian di. (shrink)

Introduction: On the Huang-Lao tradition of Daoist thought. Looking at the basic characteristics of Huang-Lao Daoism -- Reviewing past research and looking to the future -- How does the idea of a "Huang-Lao Daoist" school stand up to scrutiny? -- A brief introduction to the contents of this book -- Conclusions -- Huang-Lao Daoism research in light of excavated texts. Introduction -- Two types of theories regarding Dao and governance in the Huangdi Sijing -- Early Huang-Lao thought in bamboo manuscripts (...) from the ancient state of Chu -- Conclusions -- Huang-Lao thought and folk techniques and calculations: using clues from excavated texts. A look back at previous studies -- Techniques and calculations in textual images of the Yellow Emperor -- The relationships between the concepts of "forms and names" and "forms/punishment and virtue/bounty" and techniques and calculations -- Linguistic characteristics of techniques and calculations in Huang-Lao texts -- Conclusion -- The literary structure and characteristics of the thought in the bamboo manuscript known as All Things Flow into Forms (Fanwu Liuxing). Introduction -- The literary structure of the Fanwu Liuxing -- The characteristics of thought in the Fanwu Liuxing -- Some last observations -- From auto-creation to autonomy: an analysis of political philosophy in the Hengxian. Introduction -- Past research -- Self-generation from Pre-Qin, throughout Qin to the Han dynasties -- The parallel between the sections of the Hengxian -- Concluding remarks -- The idea of names or naming as one of the key concepts in the Huangdi Sijing: discussing the relationship between the concepts of the schools of Dao, names and legality. Preface -- The kinds of names seen in the Huangdi Sijing -- Surveying names in the Huangdi Sijing -- The relationship between ruler and names -- The relationship between names and law -- Conclusion. (shrink)

Discussions of name during the pre-Qin and Qin-Han period of Chinese history were very active. The concept ming at that time can be divided into two categories, one is the ethical-political meaning of the term and the other is the linguistic-logical understanding. The former far exceeds the latter in terms of overall influence on the development of Chinese intellectual history. But it is the latter that has received the most attention in the 20th century, due to the influence of Western (...) logic. This has led to the result of a bias in the contemporary studies of ming. Changing course by returning to the correct path of intellectual history can providing an objective and thorough ordering of the pre-Qin discourse on ming. (shrink)