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  1. AU="Wenwu Xie"
  2. AU=Greenwood Jonathan
  3. AU="Mella, Sebastian"
  4. AU="Pogurschi, Elena"
  5. AU="Ali, Athar"
  6. AU="Chen, DeChao"
  7. AU=Markman Maurie
  8. AU="Tembo, Yamanya"
  9. AU="Vogel, Gretchen"
  10. AU="Bernd W Böttiger"
  11. AU="Burk, Robert D"
  12. AU=Hussain Mushtaq AU=Hussain Mushtaq
  13. AU="Reuter, Susanne"
  14. AU="Thomas P. Quinn"
  15. AU="Grant, April"
  16. AU="Naddaf, Elie"
  17. AU="Park, Do-Hyun"
  18. AU="Posti, Jussi P"
  19. AU="Singh, Gargi"
  20. AU="Fuhrman, Dana Y"
  21. AU="Cholak, Spencer"
  22. AU="Tanowitz, Herbert B."
  23. AU="Gao, Jia-Pei"
  24. AU="Alvarez-Lerma, Francisco"
  25. AU="Junno, Juho-Antti"
  26. AU="Livermore, Polly"
  27. AU="Pervin, Irin"
  28. AU=Upadhyay Avnish K AU=Upadhyay Avnish K
  29. AU="Yabu, Hiroshi"
  30. AU="Soares, Mario J."
  31. AU="Haeusler, Gabrielle M"
  32. AU="Wang, Weiqing"
  33. AU="Fehr, Fabio"
  34. AU="Sasirekha, R" AU="Sasirekha, R"
  35. AU="Rajendraprasad, Girish"
  36. AU="Golbek, Thaddeus W"
  37. AU="Pranav Keshan"

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  1. Artikel ; Online: Green bonds issuance, innovation performance, and corporate value

    Muhammad Usman Khurram / Wenwu Xie / Sultan Sikandar Mirza / Hao Tong

    Heliyon, Vol 9, Iss 4, Pp e14895- (2023)

    Empirical evidence from China

    2023  

    Abstract: This study investigates the impact of green bond issuance on corporate performance and further checks the intermediate effect of corporate innovation performance on the primary relationship. This study uses the quarterly panel data of Chinese non- ... ...

    Abstract This study investigates the impact of green bond issuance on corporate performance and further checks the intermediate effect of corporate innovation performance on the primary relationship. This study uses the quarterly panel data of Chinese non-financial listed companies in 11 subdivided industry categories from January 1, 2016, to September 30, 2020. Using the difference-in-difference (DID) model and the parallel trend test, it is found that companies' issuance of green bonds has a significant positive effect on improving corporate innovation performance and corporate value. Furthermore, the improvement of innovation performance assists in enhancing the promotion effect of green bond issuance on corporate value. Despite data limitations, this study's findings can be very helpful for all relevant stakeholders, especially regulators, to introduce conducive policies to support the issuance of green bonds in Chinese. Our findings can be useful for other emerging markets that are dealing with the same green bond-based growth-sustainability conundrum.
    Schlagwörter Green bonds ; Innovation performance ; Corporate value ; Emerging markets ; China ; Science (General) ; Q1-390 ; Social sciences (General) ; H1-99
    Thema/Rubrik (Code) 650
    Sprache Englisch
    Erscheinungsdatum 2023-04-01T00:00:00Z
    Verlag Elsevier
    Dokumenttyp Artikel ; Online
    Datenquelle BASE - Bielefeld Academic Search Engine (Lebenswissenschaftliche Auswahl)

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  2. Artikel: Management equity incentives and corporate tax avoidance: Moderating role of the internal control.

    Wenwu, Xie / Khurram, Muhammad Usman / Qing, Lian / Rafiq, Asia

    Frontiers in psychology

    2023  Band 14, Seite(n) 1096674

    Abstract: Introduction: Under the modern enterprise system, the principal-agent relationship can cause a conflict of interest between the two power counterparts, thus affecting the degree of corporate tax avoidance. As a tool to align the interests of management ... ...

    Abstract Introduction: Under the modern enterprise system, the principal-agent relationship can cause a conflict of interest between the two power counterparts, thus affecting the degree of corporate tax avoidance. As a tool to align the interests of management and owners, management equity incentives can alleviate the conflict of interests brought about by the separation of powers and, therefore, may influence corporate tax avoidance.
    Objectives and methods: We examine the relationship between management equity incentives and corporate tax avoidance from both theoretical and empirical perspectives by using data from Chinese A-share listed companies from 2016 to 2020. Firstly, the effect of management equity incentives on tax avoidance is theoretically and normatively analyzed. Secondly, examine the effectiveness of moderating the effect of internal control and distinguishing the ownership of enterprises' nature through regression analysis.
    Results: (1) There is a positive relationship between management equity incentives and corporate tax avoidance which means, more the stock incentive offered to executives, the more likely corporations are to pursue tax avoidance strategies aggressively. (2) Internal control deficiencies enhance the positive relationship between equity incentives and enterprise tax avoidance behavior. Therefore, in Chinese enterprises, the lack of an internal control system and the failure of internal control measures are prevalent, and such loopholes can intensify the tax avoidance behavior that arises when executives are subject to equity incentives. (3) The influence of management equity incentives on enterprise tax avoidance behavior is greater in state-owned (SOE) than private enterprises. State-owned enterprises are more likely to increase enterprise tax avoidance behavior when management is subject to equity incentives for reasons such as strict performance requirements, lower regulatory oversight, and less interference from negative information. Finally, our findings have significant implications for policymakers/regulators, public companies, investors, standard setters, managerial labor markets, and the welfare of the overall economy.
    Sprache Englisch
    Erscheinungsdatum 2023-01-30
    Erscheinungsland Switzerland
    Dokumenttyp Journal Article
    ZDB-ID 2563826-9
    ISSN 1664-1078
    ISSN 1664-1078
    DOI 10.3389/fpsyg.2023.1096674
    Datenquelle MEDical Literature Analysis and Retrieval System OnLINE

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  3. Artikel ; Online: Performance Analysis of RIS-Assisted Mixed Dual-Hop FSO-RF Communication Systems over Exponentiated Weibull Channels

    Xinzhong Liu / Jian Zou / Wenwu Xie / Xin Peng / Chunlai Li

    Security and Communication Networks, Vol

    2021  Band 2021

    Abstract: Information security is the basis of economic development, information construction, and the protection of people’s and national interest. In this paper, the performance of reconfigurable intelligent surface (RIS)-assisted mixed dual-hop free-space ... ...

    Abstract Information security is the basis of economic development, information construction, and the protection of people’s and national interest. In this paper, the performance of reconfigurable intelligent surface (RIS)-assisted mixed dual-hop free-space optical-radio frequency (FSO-RF) communication systems is studied and analyzed to ensure the safe transmission of information. In this scheme, it is assumed that the atmospheric turbulence in the fading of the FSO channel follows the exponentiated Weibull distribution model and the fading of the RF channel follows the Rayleigh distribution model. Based on the mathematical function, the probability density function and cumulative distribution function of RIS-assisted mixed dual-hop FSO-RF communication systems are derived. Then, the expression of outage probability and the bit error rate of the system are derived from the channel statistics. Finally, the analysis results are verified by Monte Carlo simulation, and the effects of different parameters on the system performance are analyzed. The simulation results show that the atmospheric turbulence parameters, channel distance of FSO, intensity of atmospheric turbulence, and number of reflectors all affect the system performance.
    Schlagwörter Technology (General) ; T1-995 ; Science (General) ; Q1-390
    Thema/Rubrik (Code) 003
    Sprache Englisch
    Erscheinungsdatum 2021-01-01T00:00:00Z
    Verlag Hindawi-Wiley
    Dokumenttyp Artikel ; Online
    Datenquelle BASE - Bielefeld Academic Search Engine (Lebenswissenschaftliche Auswahl)

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  4. Artikel ; Online: Secrecy Performance Analysis of the NOMA System on High-Speed Railway

    Wenwu Xie / Jinxia Yang / Xinzhong Liu / Zhihe Yang / Xin Peng / Jianwu Liao / Tingyu Huang

    Security and Communication Networks, Vol

    2020  Band 2020

    Abstract: High-speed railway (HSR) wireless communications are required to ensure strict security. In this work, we study the secrecy performance of a nonorthogonal multiple access- (NOMA-) aided HSR wireless communication system in the case of an eavesdropping ... ...

    Abstract High-speed railway (HSR) wireless communications are required to ensure strict security. In this work, we study the secrecy performance of a nonorthogonal multiple access- (NOMA-) aided HSR wireless communication system in the case of an eavesdropping user. Specifically, applying NOMA technology to the HSR communication system can effectively improve the data rates. Therefore, we study the secrecy performance of the downlink NOMA system under the HSR wireless communication. In particular, the exact analytical results for the secrecy outage probability (SOP) based on no small-scale channel state information (CSI) are derived. We also provide all of the parameterizations for the proposed channel model. Finally, the correctness of theoretical derivation is verified via simulations. Results show the positive effect of utilizing the NOMA for enhancing wireless systems secrecy performance.
    Schlagwörter Technology (General) ; T1-995 ; Science (General) ; Q1-390
    Thema/Rubrik (Code) 003
    Sprache Englisch
    Erscheinungsdatum 2020-01-01T00:00:00Z
    Verlag Hindawi-Wiley
    Dokumenttyp Artikel ; Online
    Datenquelle BASE - Bielefeld Academic Search Engine (Lebenswissenschaftliche Auswahl)

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