Lang Wei
3 Papers
Lang Wei is an academic researcher. The author has contributed to research in topics: Revenue & Auditor independence. The author has an hindex of 1, co-authored 3 publications.
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Papers
How do environmental taxes affect green process innovation? Evidence from the Chinese manufacturing industry
Lang Wei,Yanbo Zhang +1 more
TL;DR: Wang et al. as mentioned in this paper empirically investigated the impact of environmental taxes on green process innovation and the moderating effects of industry pollution heterogeneity and green credit, and found that green credit plays a moderating role in the inverted-U relationship, as low green credit provides more limited stimulus than high green credit.
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Philanthropy, audit firms culture and auditor independence
Yiling Zhang,Lang Wei +1 more
TL;DR: Wang et al. as discussed by the authors examined how the prosocial ethical culture in audit firms, measured as their philanthropic contributions over gross revenues, influences auditor independence and found that the ethical culture of audit firms is significantly negatively associated with the magnitude of earnings management and the frequencies of financial restatements of their client firms.
Nonfinancial Measures and Stock Price Crash Risk Identification
Lang Wei,Yiling Zhang +1 more
TL;DR: In this article , the authors examined whether significant inconsistencies between the financial and non-financial measures can be used to identify stock price crash risk, and found that the greater difference between financial (e.g., revenue growth rate) and nonfinancial measures (i.e., sales volume growth rate, production volume growth rates, and inventory volume growth ratio), the higher stock prices crash risk.