Central University of Finance and Economics

Accounting Digital Talent Demand and Financial Reporting Quality: Evidence from Job Posting

This study examines whether digital skills demanded within the accounting function are associated with financial reporting quality. Using online job postings for listed firms from 2014 to 2022, I construct a firm-year proxy for accounting digital talent demand by identifying acco...

Government Policy, Low‐ and High‐Skilled Labour, and Technical Inefficiency in Chinese Agriculture, 1952–2008

ABSTRACT We utilize Chinese provincial data to explore how government policies affected grain production between 1952 and 2008. We adapt the Caselli‐Coleman framework to allow multiple inputs including fertilizer, land and capital as well as skilled and unskilled labour. We also...