This study is conducted to investigate the issue of readability of the annual report, which caused the conflict between the shareholders and the management. Annual reports are the integral source of information for the shareholders regarding their investment. To investigate the importance of the readability, we took the data of 21 non-financial companies which are in the KSE-30 index of Pakistan for the 10 years (2008-2017). The findings of our results depict that those firms whose annual report is more readable as compare to other facing low problem of the conflict between the shareholders and the management. Further results of this study indicate that under the better quality measures, relevent audit increase the readability of the annual report which reduce the agency cost.
In this study, we explored the performance transfer effect of the coal industry’s reliance on green technology innovation to achieve green transformation and upgrading, as well as the crucial role of government. From the perspective of government macro-regulation, three instruments were used as entry points, i.e., environmental regulation, green credit policy, and fiscal incentives. Furthermore, the data of listed companies in China’s coal industry from 2010 to 2020 were selected as samples to construct an environmental performance evaluation system for the coal industry based on triple performance theory. We analyzed the link between green technology innovation and environmental performance, as well as the moderating effect of government macro-regulation. Our results prove that green technology innovation improves environmental performance, with a moderating effect of government environmental macro-regulations.
The introduction of the “double carbon” target has placed higher and newer demands on China’s economic development, which must rely on investment in green capital. In today’s knowledge-based economy, one of the most important factors influencing the growth of enterprises is technological innovation. Based on the data of A-share listed companies in China from 2016 to 2020, this paper empirically tests whether the green capital structure of enterprises can promote the development of enterprises through regression analysis. The study shows that green capital structure has a significant promotion effect on enterprise development; technological innovation will weaken the promotion effect of green capital structure on enterprise development to a certain extent. The paper further shows that the higher the cash flow from operating activities, the higher the concentration of equity and the non-state-owned enterprises, the more conducive the green capital structure is to enterprise development. Finally, the article’s findings are supported by robustness tests. It is conducive to promoting the development of a green economy and facilitating the transformation and upgrading of China’s economy while protecting the environment.
In the context of the information age, due to the development trend of information technology and the increasingly prominent position of economic activities, Internet of Things technology, as an important part of the new generation of information technology, stands out in the management of municipal solid waste collection and transportation management. At the same time, it has also become an efficient management means to realize waste treatment and construct high-quality urban green infrastructure in the environmental protection industry. Under this reality, environmental non-governmental organizations are becoming increasingly important as an organized social force in limiting national environmental power. It has become a crucial force in municipal solid waste management. Within this context, this study aimed to evaluate the strategic choice relationship among environmental non-governmental organizations, local governments, and garbage disposal enterprises, as well as the impact of environmental non-governmental organizations participating in the supervision of the implementation of information waste classification and management systems. In this study, the game theory method is used to construct the tripartite evolutionary game model of local governments, garbage disposal enterprises, and environmental non-governmental organizations, and the Matlab simulation model is established. The results of model analysis and simulation show that direct supervision, financial support, and punishment from non-governmental organizations, as well as pressure measures by non-governmental organizations, can promote the implementation of Internet of Things technology behavior. High-intensity financial support, low-intensity punishment and pressure measures, and moderate direct supervision have the most significant effect on the implementation of Internet of Things technology.
Mining correlation over steams attracts a lot of attentions recently. However, group correlation analysis over data streams is relatively few. Moreover, existing literatures are mainly focused on a single time window, with large space and time complexity. This paper proposes an online canonical correlation analysis algorithm called MGDS (Mining Group Data Streams). Based on base-window, the MGDS algorithm dynamically maintains a few statistics from raw data to calculate correlation. The mining range is not limited in a single window, but can be changed according to queries. Theoretical analysis and experimental results show that the algorithm is accurate and efficient with space and time overhead reduced greatly.
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