Accounting Conservatism, CEO life experience, corporate governance
Equity pledge, analyst forecast accuracy, information risk, corporate social responsibility.
Carbon emission trading, Corporate sustainability, ESG, Spillover effects
mergers and acquisitions, employee integration, cultural exposure, trust, religious similarity, announcement return
capital market liberalization, SHSC scheme, CSR, China
minority shareholder protection, accrual-based earnings management, real earnings management
Equity pledge, analyst forecast accuracy, information risk, analyst incentives
Executive Compensation, Professional managerial compensation system, Environmental responsibility performance, SOEs
carbon emissions trading, environmental regulation, audit reporting aggressiveness, incremental information perspective
Communist Party embedding, political conformity, Entrepreneurship, private enterprises
Minimum wage, CSR performance, Labor costs
ESG decoupling, informal institutions, Confucian culture, ESG practices
Minimum wage; CSR performance; Labor cost