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According to the Government Response tracker (oxCGRT) index, the overall government response, stringency, economic support, containment and health policies to COVID-19 from January 2020 to December 2022. The main objective of this paper is to explore how stock market performance is affected by these polices, respectively.

The authors employ EGARCH and autoregressive distributional lag (ARDL) models to test the impact of epidemic prevention policy implementation on stock market returns, volatility and liquidity and make cross-country comparisons for six important world economies.

Firstly, the implementation of various preventive policies hurts stock market returns and increases volatility, but there are a few indicators that have no effect or have an easing effect in some countries. Secondly, health policies exacerbate market volatility and have a stronger effect than other policy indicators. Thirdly, In China and the USA, anti-epidemic policies have been shown to worsen liquidity, while in Japan they have been shown to improve liquidity.

First, enrich the growing body of COVID-19 research by comprehensively examining whether and how government prevention policies affect stock market returns, volatility and liquidity. Second, explore the impact of different types of intervention policies on stock market performance, separately.

The purpose of this paper is to understand the root cause of a large number of quality problems in the current Chinese construction market.

Information economics theory is used to analyze the cause of construction quality problems related to the specific case of the Wenchuan earthquake of China.

The single low price competition in the construction tender market leads to the serious adverse selection and moral hazard behavior of bidding firms. The main solution to this problem is the introduction and improvement of an independent inspection/supervision mechanism.

The paper systematically analyzes the evaluation method of the lowest price winning bidding policy, which is the fundamental cause of adverse selection and moral hazard problems in the Chinese construction market.

The purpose of this paper is to present the research into fault detection and isolation (FDI) and evaluation of the reduction of performance after failures occurred in the flight control system (FCS) during its mission operation.

The FDI is accomplished via using the multiple models scheme which is developed based on the Extend Kalman Filter (EKF) algorithm. Towards this objective, the healthy mode of the FCS under different type of failures, including the control surfaces and structural, should be considered. It developed a bank of extended multiple models adaptive estimation (EMMAE) to detect and isolate the above mentioned failures in the FCS. In addition, the performances including the flight envelope, the voyage and endurance in cruising are proposed to reference and evaluate the process of mission, especially for UAV under failure conditions.

The contribution of this paper is to provide the information not only about the failures, but also considering whether the UAV can accomplish the task for the ground station.

The main contribution of this paper is in the areas of the structural and control surface faults researching, which are occurred in the mission procedures and emphasized the identification of those failures' magnitudes. The FDI scheme includes the performance evaluation, while the evaluation obtained through the extensive numerical simulations and saved in the offline database. As a consequence, it is more accurate and less computationally demanding while evaluating the performance.

Using 3,994 observations of Chinese listed firms from 1995 to 2001, we find a significantly positive correlation between state ownership and cash dividend payment, and a significantly positive relation between private ownership and stock dividend payment. In particular, we find that the relation between dividend payment level and ownership structure is nonlinear. The higher the proportion of state ownership, the higher the cash dividend rate. The higher the proportion of private ownership, the higher the stock dividend rate. We conclude that the managers of Chinese listed companies are likely to cater for the preference of different shareholders.

This paper examines radical reform of the Chinese public accounting profession in the 1990s. In particular, the paper seeks to provide a more nuanced understanding of the sources, responses and processes of this radical institutional change that effectively paved the way for development of the Chinese accounting profession into the twenty-first century.

The empirical data that inform this study come from both archival materials (mostly in Chinese) and in-depth interviews. These data are analysed and interpreted from a neo-institutionalist perspective, drawing, in particular, on the concept of institutional logics and the concept of institutional work.

A state logic initially guided the development of the Chinese accounting profession but was seriously challenged in the 1990s following a series of high profile financial scandals. The findings reveal a shift to a new professional logic, which was made possible through multiple forms of institutional works instigated by various state actors.

Research into the radical reform of the Chinese public accounting profession in the 1990s was mostly quantitative in nature, focussing mainly on one reform programme, i.e. the disaffiliation of the accounting firms from their sponsoring agencies. This paper adopts a qualitative approach and is aimed at providing a deeper and more nuanced understanding of the institutional change process within its political and economic contexts.

This paper is an attempt to explore the relevance and usefulness of accounting education to development needs of LDCs; and to make constructive suggestions for educational change in any areas where relevance or usefulness seem to be very seriously deficient Identification of development needs is discussed first, then the present character of accounting education as exported to LDCs is discussed in the context of development needs. Finally strategic proposals are made to close the largest gaps between development need and the supply of accounting education.

Wonders whether, owing to severely restricted access, China’s government policy towards digital communications will remain in a constant state of flux – or will it gain economic benefits without a social penalty? Concludes that China has to link the forces of change to channel and deflect domestic resistance.

Following the hierarchy-of-effects model, this study aims to propose a two-step process framework to investigate social media post efficacy via attraction and likes.

The study analyzes 113,785 social media posts from 126 WeChat official accounts to explore how external (headline features and account type) and internal (content features and media type) features impact social media post attractions and likes, respectively.

The antecedents of post attraction differ from those of post likes. First, headline features (punctuation, length, sentiment and lexical density) and account type significantly influence social media post attraction. Second, content features (depth, tone, domain specificity, lexical density and readability) and media type affect social media post likes.

First, this study considers online user engagement as a two-step process regarding social media posts and explores different influencing factors. Second, the study constructs new variables (account type and domain specificity) in each stage of the two-step process model.