Zobrazeno 1 - 10
of 32
pro vyhledávání: '"Jingbo Luo"'
Autor:
Jingbo Luo, Jiayi Xu
Publikováno v:
China Journal of Accounting Research, Vol 17, Iss 3, Pp 100378- (2024)
Environmental, social and governance (ESG) practices are pivotal to global sustainability yet face challenges. Based on the implementation of Golden Tax Project III, we find that big data tax administration decreases corporate ESG performance. Mechan
Externí odkaz:
https://doaj.org/article/f7057ec3faf54d9dbe196f39d2441425
Autor:
Jingbo Luo, Chun Guo
Publikováno v:
China Journal of Accounting Research, Vol 16, Iss 3, Pp 100316- (2023)
This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021. We document that A-rated taxpayer firms have less excess goodwill;
Externí odkaz:
https://doaj.org/article/4fcd14727f1146a6b4050c24ccc69f5c
Autor:
Yan Zhong, Liangyu Chen, Xinyu Wang, Lei Zhao, Haoxi Bai, Bing Han, Shengzhen Cheng, Jingbo Luo
Publikováno v:
Applied Sciences, Vol 13, Iss 11, p 6357 (2023)
In recent years, more and more attention has been paid to research on variable geometry turbine engines with the increasing requirement of engine performance. Variable geometry turbine technology can significantly improve the operating performance of
Externí odkaz:
https://doaj.org/article/21f0c89775ce4730aec66cb9a0045091
Publikováno v:
Jixie chuandong, Vol 43, Pp 99-103 (2019)
The planar sinusoidal steel ball transmission mechanism with fixed disk output and retainer fixed and no eccentric is studied, which has good heat dissipation and make up for the shortage of cylindrical sinusoidal movable teeth transmission mechani
Externí odkaz:
https://doaj.org/article/13f6e253ef714d4fa14be0527bd4cf67
Autor:
Jingbo Luo
Publikováno v:
China Journal of Accounting Research, Vol 10, Iss 4, Pp 359-378 (2017)
This study examines the effect of environmental regulations on the investment behavior of high-polluting enterprises. Our data are from A-share listed firms in China from 2006 to 2014. We use a sudden surge in the PM2.5 index as an exogenous event to
Externí odkaz:
https://doaj.org/article/ab93bfe9df5d47fb82e9e2b5bffbdf81
Publikováno v:
IEEE Transactions on Industrial Informatics. :1-12
Autor:
Jingbo Luo, Weimin Wang
Publikováno v:
Review of Quantitative Finance and Accounting. 60:679-713
Publikováno v:
IEEE Transactions on Instrumentation and Measurement. 71:1-11
Publikováno v:
Applied Economics. 52:4677-4697
We examine the impact of political uncertainty on the labour investment efficiency (LIE) of a firm. Using a sample of Chinese firms, we test the market discipline and managerial entrenchment hypoth...
Publikováno v:
IEEE Transactions on Instrumentation and Measurement. :1-1