As the answer to sustainability concerns, green economic growth has gradually attracted considerable attention. Notably, the optimization of the institutional environment contributes to green economic growth from the perspective of new institutional economics. However, few studies have systematically explained the connection between the institutional environment and green growth. In this study, the institutional environment was divided into three dimensions: governmental, legal, and cultural subenvironments. We adopted econometric models with the effect of every dimension on green growth and empirically analyzed with (...) the generalized method of moments, based on Chinese provincial panel data from the years 2000–2016. The results indicated that there was an inverted U-shaped relationship between China’s institutional environment and its green growth. That is, the institutional environment can initially promote China’s green growth but, if it is not changed, will eventually inhibit it. In addition, the analysis on the three dimensions of the institutional environment highlighted that the role of the cultural subenvironment in green growth is greater than those of the governmental and legal subenvironments. (shrink)

ObjectiveTwo subregions of the dorsolateral prefrontal cortex have been identified as effective repetitive transcranial magnetic stimulation targets for the “anxiosomatic” and “dysphoric” symptoms, respectively. We aimed to develop a convenient approach to locate these targets on the scalp.Materials and methodsIn a discovery experiment, the two personalized targets were precisely identified on 24 subjects using a neuronavigation system. Then, a localized approach was developed based on individual scalp landmarks. This “landmark-based approach” was replicated and validated in an independent cohort. Reliability of (...) the approach was tested by calculating the correlation of both the inter-rater and intra-rater results. Validity was tested by comparing the mean distance between the personalized and landmark-based targets to the TMS spatial resolution. We further conducted a total of 24 sham rTMS sessions to estimate the misplacement between the coil center and target during a 10-min stimulation without neuronavigation.ResultsThe parameters of the “landmark-based approach” in the discovery experiment were replicated well in an independent cohort. Using discovery parameters, we successfully identified the symptom-specific targets in the independent cohort. Specifically, the mean distance between the personalized and landmark-based targets on the cortex was not significantly larger than 5 mm. However, the personalized and landmark-based targets distance exceeded 5 mm in more than 50% of subjects. During the 10-min sham rTMS session, the average coil misplacement was significantly larger than 5 mm.ConclusionThe “landmark-based approach” can conveniently and reliably locate the two symptom-specific targets at group level. However, the accuracy was highly varied at individual level and further improvement is needed. (shrink)

Employee safety behavior is critical for occupational health in work environments threatened by the COVID-19 pandemic. Meanwhile, the widespread and increasingly serious job burnout of employees is a complex and difficult problem for enterprises to handle during any epidemic. Therefore, it is helpful to identify and discuss job burnout and other main psychological factors that affect safety behavior to find appropriate solutions. Using the PLS-SEM method, the study explored the relationship between job burnout and safety behavior against the epidemic, as (...) well as the mediating role of psychological contract. According to the local guidelines for controlling COVID-19, this study revised the safety behavior scale. Data were collected by structured questionnaires in May to July 2020 from Chinese employees who resumed their work after the outbreak of the pandemic. The findings confirmed that job burnout has a negative impact on safety behavior, and psychological contract play a partial mediating role in mitigating the negative impact. Specifically, the transaction dimension and relationship dimension of psychological contract negatively affected safety behavior while the development dimension of the psychological contract was not directly related to safety behavior. It is suggested that enterprises should take effective measures to reduce employees’ job burnout and implement flexible psychological contract management and intervention, so as to effectively improve the performance of work safety behavior. Based on the multidimensional model, the findings of this study shed light on promoting safety behavior to prevent the spread of epidemics. (shrink)

Online shopping for customized garments has become the fastest-growing field of the Chinese eBusiness market. Most consumers not only limit themselves to buying standardized garments but also want to buy garments customized to their preferences. This phenomenon has pushed the fashion textile and apparel industry to change its supply chain operations to meet the customization demand. Besides, the fashion textile and apparel industry also want to study how different channel factors will affect consumers' perceived value and further influence consumers' purchasing (...) decisions. We initiated this study and empirically tested more than 200 experienced consumers. This study collaborated with a fashion textile and apparel company that aims to implement customized product lines soon. Based on the perceived value theory and risk management theory, we investigated whether product involvement and channel identification on supply chain design will affects potential customized product consumers' purchasing decisions. The findings reveal that channel recognition affects consumer decisions by having a positive impact on their perceived value. The perceived risk and shopping channel involvement of consumers have a negative impact on their perceived values and channel selections. In addition, product involvement has a moderating effect on the relationship between channel's perceived risk, perceived values, and channel selections as well. (shrink)

Based on the social identity theory, the relationship and influencing mechanism between high-performance human resource practices and employees’ voice behavior were explored by constructing a moderated mediation model, and the relationship between the field of human resources and the field of organizational behavior was also established. Through 1,178 paired samples of supervisor-employee survey and multilevel linear model analysis technology, it was found that HPHRPs had a positive impact on employees’ voice behavior; perceived insider status played a mediating role between HPHRPs (...) and voice behavior; voice efficacy played a moderating role between perceived insider status and voice behavior; and voice efficacy played a mediating role in the relationship between “HPHRPs-perceived insider status-voice behavior.”. (shrink)

Companies increasingly implement digital transformation strategies to promote efficiency. Nevertheless, there are few concerns about employees’ acceptance of the changes, especially the executives’ adaptability, which is an important part of digital transformation strategy implementation. By utilizing the “searching-matching” in keywords of the annual reports of public listed companies in China, we measured the degree of corporate digital transformation to analysis its influence on the turnover rate of the Chairman and CEO. We found that digital transformation decreases the possibility of Chairman (...) and CEO’s turnover. Derived from the dynamic managerial capital theory, we demonstrated that executives’ social network and political connections both have a moderate effect on the relationship between digital transformation and the turnover rate of executives. These findings will contribute to the digital transformation research by integrating with executives’ dynamic managerial capital which is attained through social networks and political connections. (shrink)

As global warming becomes increasingly prominent, countries worldwide advocate for a low-carbon economy to cope with the pressure to reduce greenhouse gas emissions. The Chinese government has proposed a “dual carbon” goal of peaking carbon emissions by 2030 and becoming carbon neutral by 2060. The disclosure of carbon information by Chinese enterprises has attracted widespread attention from society. This study selects the constituents of the Social Responsibility Index of China Shanghai Stock Exchange from 2016 to 2020 as samples to empirically (...) analyze the relationship between the level of carbon information disclosure and corporate value, and the moderating effect of greenwashing behavior. Results indicated that the quality of carbon disclosure is positively correlated with the enterprise value. Greenwashing behavior promotes the positive impact of carbon disclosure quality on enterprise value in the short run, but this promoting effect fades in the long run. We further found that the carbon information disclosure of non-heavy-pollution enterprises has a more obvious positive impact on enterprise value than that of heavily polluting enterprises. Additionally, the positive impact of carbon information disclosure on enterprise value is more visible among enterprises in a good legal environment than those in a poor legal environment. This study enriches the relevant literature on carbon information disclosure and enterprise “greenwashing” behavior and has practical significance for promoting China’s low-carbon development in the context of ecological civilization and improving the enthusiasm for the quality of enterprise carbon information disclosure. (shrink)

ObjectivesSeveral studies have examined the effects of repetitive transcranial magnetic stimulation (rTMS) on associative memory (AM) but findings were inconsistent. Here, we aimed to test whether twice-daily rTMS could significantly improve AM.MethodsIn this single-blind, sham-controlled experiment, 40 participants were randomized to receive twice-daily sham or real rTMS sessions for five consecutive days (a total of 16,000 pulses). The stimulation target in left inferior parietal lobule (IPL) exhibiting peak functional connectivity to the left hippocampus was individually defined for each participant. Participants (...) completed both a picture-cued word association task and Stroop test at baseline and 1 day after the final real or sham rTMS session. Effects of twice-daily rTMS on AM and Stroop test performance were compared using two-way repeated measures analysis of variance with main factors Group (real vs. sham) and Time (baseline vs. post-rTMS).ResultsThere was a significant Group × Time interaction effect. AM score was significantly enhanced in the twice-daily real group after rTMS, but this difference could not survive the post hoc analysis after multiple comparison correction. Further, AM improvement in the twice-daily real group was not superior to a previously reported once-daily rTMS group receiving 8,000 pulses. Then, we combined the twice- and once-daily real groups, and found a significant Group × Time interaction effect. Post hoc analysis indicated that the AM score was significantly enhanced in the real group after multiple comparisons correction.ConclusionOur prospective experiment did not show significant rTMS effect on AM, but this effect may become significant if more participants could be recruited as revealed by our retrospective analysis. (shrink)

本书以《庄子》内七篇的文章解说而成, 包括逍遥游、齐物论、养生主、人间世、德充符、大宗师、应帝王等.

La Chine contemporaine 'pense-t-elle'? Et si oui, comment pense-t-elle? Et d'ailleurs, quel sens donner au terme 'penser'? Le noeud du problème réside dans la langue: si la Chine contemporaine veut avoir une pensée authentique, elle doit commencer par étudier sa propre langue? et c'est précisément la difficulté à laquelle se heurte la construction d'un corps intellectuel en chinois. Afin d'éclairer le raisonnement chinois moderne, et de démontrer les implications méthodologiques de la pratique philosophique en chinois, l'auteure a choisi de centrer (...) son étude sur le philosophe chinois contemporain (né en 1952) Chen Jiaying. À la croisée de la linguistique et de la philosophie du langage, elle s'attache à l'approche linguistique de ce philosophe, en particulier à sa manière de développer son raisonnement en clarifiant systématiquement l'usage des mots chinois, et à son style argumentatif et dialogique fondé sur des caractéristiques linguistiques propres à la langue chinoise, mais aussi à travers l'identification et la classification d'une série de concepts chinois 'naturels'. Cet ouvrage démontre ainsi comment la pensée en langue chinoise peut se révéler innovante et dynamique en répondant à des questions universelles cruciales? 'Qu'est-ce que la philosophie aujourd'hui, dans un monde dominé par les méthodes scientifiques empiriques?' 'Qu'est-ce qu'une bonne vie?', 'Comment bien vivre dans notre monde actuel aux valeurs plurielles, fragmentées, voire contradictoires?'...Par-delà l'analyse de ce qu'est 'penser en chinois', Xiyin Zhou ménage une large place à l'analyse conceptuelle interlinguistique, faisant des allers-retours entre les langues chinoise et occidentales. Elle plaide ainsi pour surmonter l'étroitesse de la pratique philosophique dans une seule langue, et pour une approche philosophique 'écolinguistique' fondée sur l'utilisation naturelle du langage."--Page 4 of cover. (shrink)

Cette traduction de l'un des trois grands textes fondateurs de la philosophie taoïste comprend l'ensemble des 33 chapitres du "Tchouang-tseu", avec les "chapitres intérieurs", les "chapitres extérieurs" et les "chapitres divers".

「大解讀」中的「大」，有三重含意：大視野、大背景、大系統。大視野，就是時代的視野、五千年文明史的視野、橫穿中西方文明的視野、面向未來的視野。按這樣的視野，在諸子百家的範圍上，我們勢必要加上科學家、經濟 學家、實業家、文學家、藝術家。大背景，就是諸子百家之前兩千年的背景、當時五百年的背景、此後兩千年演變的背景、中西方文化交會的背景、我們今天所在時代的背景。按這樣的背景，我們勢必要對諸子百家中的天人關係 、人文關懷、國家發展與經濟建設、民主與法制、科學技術、理性思維等內容予以特別的重視。大系統，就是天人系統、人文系統、學科系統、學派系統、諸子們個人的學術系統。按這樣的系統，我們勢必要對在歷史上遭到忽視 、誤解、曲解的一些諸子百家學術思想和理論，進行重新發掘、整理，取其精華、去其糟粕。只有通過這樣的「三大」，才能全面地、科學地、系統地解讀諸子百家，才能為中國文化正本清源，才能讓中國傳統文化走向世界、走 向現代化、走向未來。也只有這樣，才能實現中國文化的偉大復興！才能讓中國文化對人類做出更大的貢獻！為此，我們給這本書取名叫《諸子百家大解讀》。.

本书主要围绕胡塞尔现象学在意识哲学层面上进行讨论，内容涵盖了由“意识现象学”引发的方法、背景和相关分析，以及意识现象学视角下的文化和艺术。.

Ben shu zhu yao cong san ge fang mian dui Zhou Dunyi li xue si xiang de mei xue te zhi jin xing jie du: yi shi gen ju qi "tai ji" guan fen xi "tai ji" zhi yuan rong mei, dong jing mei, he xie mei; er shi zai dui qi "jun zi guan" he "sheng ren guan" jin xing yan jiu de ji chu shang, zhan xian gang jian, zhong he, gao jie, sa luo, shang zhuo de (...) jun zi ren ge he yi "le" wei ben de sheng ren jing jie, shi dui chuan tong ren ge mei xue ji xian shi you chao yue de shuang chong te zheng de jin yi bu chan shi; san shi zai "xiang" yu "yi", "wen" yu "dao", "le" yun "li" de guan xi zhong fen xi "wen yi zai dao" de mei xue yi yun, cong ben ti de gao du fen xi wen dao guan xi, jiao wei jing zhun de chan shi le Zhou Dunyi "wen yi zai dao" de wen xue si xiang. (shrink)

Du Yu’s 杜預 commentary on the Zuo Tradition 左傳 is often touted as an enduring scholarly achievement from a latter-day perspective, because early Tang scholars treated it as the definitive official interpretation of the imperially approved Chunqiu Zuozhuan zhengyi 春秋左傳正義. But few studies have analyzed the specific components of Du Yu’s thought that sometimes adapt, other times maintain, previous conceptions of the Annals and Zuo. This paper argues that Du Yu’s schematization of the Annals into three categories of material—Zhou/institutional (...) “general norms,” Confucian/moral “transformed norms,” and historical/neutral “non-norms”—configures older ideas into a new structure of understanding designed to elevate the authority of the Zuo Tradition, unofficial but influential in the Western Jin, above that of rival Gongyang 公羊 and Guliang 穀梁 traditions during his time. Included in this discussion is Du Yu’s treatment of the Annals as a text that can be checked against a parallel ancient source newly available to him, the Bamboo Annals. (shrink)

Comme L’Illiade fait référence à un culte de l’or chez les anciens grecs, la Biographie de l’Empereur Mu des Zhou ( x e siècle av. J.-C.) évoque un culte du jade dans l’ancienne Chine. L’existence d’un tel culte a été confirmée par les fouilles archéologiques permettant d’établir qu’il se pratiquait depuis 8000 avant notre ère. L’article entend montrer comment les échanges commerciaux liés à ce culte ont permis de conjurer les périls de la guerre et symbolisent la conviction pacifique (...) de la tradition chinoise. (shrink)

Yi jing dian jie du he guan nian quan shi wei ji nen jin lu de si xiang shi yan jiu, yu wei rao xin yang yu she hui shen g huo de hu dong zhan kai de she hui shi yan jiu ke yi bei shi zuo zong jiao li shi yan jiu de liang ge zhi dian. Xin yang cong dai dou shi yi ti liang mian de: shi zhong guan qie chao yue de zhi qu bi ran (...) shi de xin yang yi mou zhong si xiang huo guan nian de fang shi fou ding huo shu li ri chang sheng huo he shi su shi jie, que li du te de yu zhou zhi xu yu xin yang jia zhi; yu zhi xiang dui, xin yang shi jian de zhan kai you shi yu ri chang sheng huo xu yu bu li de, cong xian shi de yi yi shang shuo, yi zhong chun cui qie tuo li le shi su sheng huo de xin yang shi nan yi xiang xiang de. Jiu dao jiao er yan, xiu zhen deng xian de xuan si yu rang zai qi fu de shi jian shi bu ke fen ge de, ke yi jie lu de gui zhi yu du die zhang ji de lu fa ye shi bing xing bu bei de. Ru guo yao chang shi li jie mou yi ge li shi shi qi zhong de dao jiao xin yang, jiu xu yao jie he qi shi de jing dian wen xian yu she hui sheng huo. Jian ci, ben shu yi Tang Song shi qi de dao jiao xin yang wei zhu ti, fen bie cong Sui Tang shi qi de dao jiao xin yang si xiang yu Tang Song shi qi de lu fa ji xin yang guan lian liang ge shi jiao zhan kai zhuan ti yan jiu, zhan shi shang shu yi ti liang mian de xin yang shi kuang jia. (shrink)

volume 1. Yi tong ; Zhou yi jiang zuo -- volume 2. Zhou yi quan jie -- volume 3. "Zhou yi, Xi ci zhuan" xin bian xiang jie ; "Shang shu, Yu xia shu" xin jie -- volume 4. Zhongguo nu li she hui de ji ge wen ti ; Lun jing tian zhi du ; Zhongguo nu li she hui shi -- volume 5. Kongzi xin zhuan -- volume 6. Jing xue gai lun ; Xian Qin (...) si xiang shi ; Xian Qin si xiang shi zhuan ti jiang shou ti gang -- volume 7. Lun wen Jing xue bian, Shi xue bian -- volume 8. Lun wen Shi xue bian, Zi xue bian -- volume 9. Lun wen Zi xue bian, Xu ba bian, Za zhu bian ; Zi zhuan -- volume 10. Fu lu. (shrink)

This study examined the extent to which the impact of green transformational leadership on employee green behavior through follower perceptions of value congruence. Path analyzing on data from 193 subordinate-leader dyads showed that followers’ value congruence with their leader mediated the effects of green transformational leadership on employee green behavior. Results also supported that green identity moderated the indirect effect of green transformational leadership on employee green behavior through value congruence, such that the indirect effect was more positive when green (...) identity was high than when it was low. These findings provided valuable contribution to green transformational leadership, value congruence and employee green behavior by exploring the relationship between them. Practical implications and directions for future research are also discussed. (shrink)

This article conceptualizes contemporary geopolitical violence in the Arctic through a semiotic register. Different living beings perceive different things, and these differences amount to different worlds, not merely different worldviews. Building on Eduardo Kohn’s reading of the semiotics of Charles Sanders Peirce, and theorists of biosemiotics and ecosemiotics, the article analyses how signs in and between living organisms and their environments are political matters of life and death. Via the themes of invisibility, colors, and snow, the article traces semiotic relations (...) between different living beings and their Arctic ecologies to weave a semiotic understanding of contemporary geopolitical violence in the Arctic and the role of climate change therein. The article defines the violence of climate change as a violence of not being able to recognize oneself, and builds on Eduardo Viveiros de Castro’s concept of multinaturalism to explain what it means that one world ruins other worlds. (shrink)

Involvement is an important element of good research and a route to impact. In line with early organizational analysis, we advocate involvement with research stakeholders and investing in the necessary communication and rhetorical skills.

The study aims to explore the roles of Massive Open Online Courses based on deep learning in college students’ English grammar teaching. The data are collected using a survey. After the experimental data are analyzed, it is found that students have a low sense of happiness and satisfaction and are unwilling to practice oral English and learn language points in English learning. They think that college English learning only meets the needs of CET-4 and CET-6 and does not take it (...) as the ultimate learning goal. After the necessity and problems in English grammar teaching are discussed, the advantages of flipped classrooms of MOOCs are discussed in English grammar teaching. A teaching platform is constructed to study the foreign language teaching mode under MOOCs, and classroom teaching is combined with the advantages of MOOCs following the principle of “teaching students according to their personalities” to improve the listening, speaking, reading, writing, and translation skills of foreign language majors. The results show that high-quality online teaching resources and the deep learning-based teaching environment can provide a variety of interactive tools, by which students can communicate with their peers and teachers online. Sharing open online communication, classroom discussion, and situational simulation can enhance teachers’ deep learning ability, like the ability to communication and transfer thoughts. Constructivism with interaction as the core can help students grasp new knowledge easily. Extensive communication and interaction are important ways for learning and thinking. The new model provides students with profound learning experience, expands the teaching resources of MOOCs around the world, and maximizes the interaction between online and offline teachers and students, making knowledge widely rooted in the campus and realizing the combination of online resources and campus classroom teaching. Students can learn the knowledge through autonomous learning and discussion before class, which greatly broadens the learning time and space. In the classroom and after class, the internalization and sublimation of knowledge are completed through group cooperation, inquiry learning, scenario simulation, display, and evaluation, promoting students to know about new knowledge and highlighting the dominant position of students. (shrink)

This study extends previous literature on the association between corporate social responsibility and corporate financial behavior by investigating the influence of corporate environmental performance on the cost of debt. Using a sample of Chinese private-owned firms, we document strong and consistent evidence to show that corporate environmental performance is significantly negatively associated with the interest rate on debt—the proxy for the cost of debt. The findings suggest that lenders applaud better environmental performance. Moreover, internal control attenuates the negative association between (...) corporate environmental performance and the interest rate on debt, implying substitutive effects between corporate environmental performance and internal control on the reduction of interest rates on debt. The results are robust to various sensitivity tests and are still valid after controlling for the potential endogeneity between corporate environmental performance and the interest rate on debt. (shrink)

本书分上下两篇。上篇论述了中国传统文化的根本精神、和谐精神的基本特征及其评价、和谐精神产生的基本条件、和谐精神的三大内涵;下篇系统阐述了儒家、道家、禅宗的和谐美学,并对其进行了比较。.

Drawing on the cognitive dissonance theory and the behavioral consistency theory, this study examines whether hypocrisy, proxied by the ethical dissonance between corporate philanthropy and environmental misconducts, triggers auditors to issue modified audit opinions (MAOs), and further investigates the moderating effect of hypocrisy on the relation between financial reporting quality (proxied by discretionary accruals) and MAOs. Using a sample of 20,852 firm-year observations from the Chinese stock market over 2005–2019, our findings reveal that the likelihood of receiving MAOs is significantly (...) higher for hypocritical firms than for their counterparts, suggesting that hypocrisy provides negative soft information about top managers' myopia, immorality and lack of integrity, elicits the perceived distrust from auditors, motivates auditors to have a higher extent of professional skepticism, and eventually triggers MAOs. Moreover, hypocrisy reinforces the negative (positive) relation between financial reporting quality (discretionary accruals) and MAOs. Furthermore, above findings are robust to a variety of sensitivity tests using alternative proxies for modified audit opinions and hypocrisy, as well as different sample compositions, and further our conclusions are still valid after using the propensity score matching approach and two-stage treatment effect regression procedures to control for the endogeneity issue. Lastly, the effect of hypocrisy on MAOs is more pronounced for remedial (ex post) hypocrisy than for preventive (ex ante) hypocrisy. (shrink)

This study examines the representations of human gene patents in Chinese newspapers. We conducted a qualitative content analysis of news articles published between 2006 and 2017 to identify the major themes in media coverage, ethical considerations, perceptions of risks and benefits, and attitudes towards the patentability of human genes. The results show that two key ethical concerns were expressed by journalists: that it is morally wrong to own or patent human genes and that gene patents could potentially impede patients’ access (...) to healthcare services. Nonetheless, the press coverage has tended to be largely favorable, rather than opposed to human gene patenting. There were no normative claims that human genes should not be patentable in China, which indicates a generally positive attitude towards patentability in media discourse. Most articles that expressed criticism toward gene patenting discussed challenges in other countries, with significant attention given to the United States Supreme Court’s ruling in the Myriad case that invalidated Myriad Genetics’ patents on the BRCA1 and BRCA2 genes. Overall, the newspapers were uncritical of the Chinese gene patenting regime. News reporting on the issue was highly suggestive of a strong pro-commercialization stance, although some discussions emphasized potential risks over benefits. Our analysis highlights the need for balanced media reporting on human gene patents in China and a top-down approach to engage the public in substantive discussions on the ethical and societal implications of the existing patent regime. (shrink)

This paper attempts to account for the peculiarly ‘otherworldly’ character of much contemporary management critique. It does so rather circuitously by focusing upon elements of the work of a moral philosopher, Alasdair MacIntyre. MacIntyre's comments about the ‘character’ of the ‘manager’ have commanded considerable support within critical organizational and management studies and have been regularly cited by critical intellectuals, keen to unmask an ethical and emotional vacuum at the heart of contemporary management practice. In what follows, I attempt to show (...) that the prestige and status accorded to MacIntyre's critique of the manager within organizational and management studies is directly proportional to its abstraction from the institutional realities of managing. In particular, I focus upon the ways in which MacIntyre attempts to hold the character of the manager accountable to a particular ideal of the person, one that derives many of its characteristics from Christian theology. (shrink)

This study examines the influence of corporate environmental performance on the propensity that auditors issue modified audit opinions and further investigates the moderating effects of internal control and greenwashing. Using a sample of Chinese listed firms, our findings reveal that corporate environmental performance is significantly negatively associated with modified audit opinions, suggesting that auditors applaud environmentally friendly firms. Moreover, internal control reinforces the negative association between corporate environmental performance and modified audit opinions, but greenwashing attenuates the negative effect of corporate (...) environmental performance on modified audit opinions. The findings are robust to various sensitivity tests, and our conclusions are still valid after controlling for the potential endogeneity. Additional tests reveal that corporate environmental performance is negatively associated with modified audit opinions only for firms without audit opinion shopping and corporate environmental performance is significantly negatively associated with both earnings management and audit fees. (shrink)