Intro
Contents
Network Centrality and Cross-Section of Stock Market Returns
1 Introduction
2 Network Approach and Centrality Portfolio Strategy
3 Data
4 Network Centrality and Cross-Section of Stock Market Returns
4.1 Cross-Sectional Evidence
4.2 Portfolio Strategy Performance and Business Cycles
5 Conclusions
References
Does the Non-penalty Regulation of CSRC Have Information Content? Evidence from the Accounting Risk Warning of Goodwill Impairment
1 Introduction
2 Hypothesis Development
3 Research Design
3.1 Definitions of Key Variables

3.2 Data and Sample
3.3 Models
4 Descriptive Statistics
5 Empirical Results
5.1 Baseline Empirical Results
5.2 Robustness Tests
5.3 Additional Analysis
6 Conclusions
References
Risk Analysis of Major Financial Misstatement in Agricultural Enterprises
1 Introduction
2 Case Study of Gongzhuan Meat Food Co., Ltd.
2.1 Annual Report Disclosure Issues
2.2 The Problems of Gongzhuan Meat Food Co., Ltd. Pledge
2.3 Response of the Accounting Firm to the Annual Report Inquiry Letter
3 Risk Analysis of Major Misstatement of Gongzhun

3.1 Macro Environment Analysis
3.2 Operational Risk Analysis of Gongzhun
3.3 Risk Analysis of Internal Control of Gongzhun
3.4 Financial Risk Analysis of Gongzhun
4 Questions and Suggestions
4.1 Questions
4.2 Suggestions
References
Research on the Driving Forces of Carbon Emissions in China's Manufacturing Industry: A Multi-sector Decomposition Analysis
1 Introduction
2 Research Status at Home and Abroad
3 Research Methods and Data Sources
3.1 Calculation Method
3.2 Data Source
4 Calculation Process and Result Analysis

4.1 Relationship Between Energy Consumption and Carbon Emissions
4.2 Carbon Emissions Proportion of Different Energy Sources
4.3 Carbon Emissions of Manufacturing Sub-industry
4.4 Time Series Carbon Emissions Decomposition of Manufacturing Industry
5 Conclusions and Policy Implications
5.1 Conclusions
5.2 Policy Implications
References
The Impact of Urban Rail Transit on Financing Constraints of Small and Medium-Sized Enterprises
1 Introduction
2 Theoretical Analysis and Research Hypothesis
3 Research Design
3.1 Sample Selection and Data Sources

3.2 Variables
3.3 Models
4 Empirical Analysis
4.1 Multiple Regression Analysis
4.2 Robustness Test
5 Conclusion
References
Research on Service Capability Evaluation Index System of Non-track Operation Carrier Based on AHP
1 Introduction
2 Characteristics of NTOCC
2.1 Improving Logistics Service Quality Through Standardized Management
2.2 Realizing Visible Supervision in the Whole Transport Process with Information Technologies
2.3 Integrating Logistics Resources Through Accurate Calculation of Big Data