Public Affairs, Public Policy and Public Administration Commons^™

Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim

Muthanna Journal of Administrative and Economics Sciences

The current research aims to study the relationship between AI-enhanced accounting disclosure and the quality of financial reports in the Iraqi banking sector, while also examining the role of digital transparency as a mediating variable in explaining this relationship. The research was conducted on a sample of 180 financial managers, accountants, internal auditors, and IT specialists from three Iraqi banks: Bank of Baghdad, Al-Rasheed Bank, and the Commercial Bank of Iraq. The research employed a descriptive, analytical, and field-based methodology, using a structured questionnaire, personal interviews, and objective system-performance indicators as the main tools of data collection. Data were analyzed …

Field Research And Policy Recommendations On Coordinated Digital-Intelligent And Green Transformation Of China’S Traditional Manufacturing Industry—Evidence From Key Traditional Manufacturing Industries In Shandong Province, Dingding Xiao, Peng Hui, Shaoni Liu, Xinxin Du, Laijun Wang, Guilong Zhu, Wenbo Guo

Bulletin of Chinese Academy of Sciences (Chinese Version)

The coordinated digital-intelligent and green transformation of traditional manufacturing is an important pathway for upgrading traditional industries and accelerating the development of a modern industrial system. Based on field research involving more than 20 representative enterprises in Shandong Province across automobile manufacturing, coal processing, textiles, and petrochemicals, this study systematically examines the practical progress, typical models, major constraints, and policy needs associated with this transformation. The findings show that China’s traditional manufacturing sector is shifting from isolated upgrading to system integration, from production-focused transformation to full life-cycle coordination, and from individual-enterprise initiatives to industrial-chain collaboration. Nevertheless, it still faces insufficient …

Progress, Experience, And Recommendations From Pilot Programs For Coordinated Digital-Intelligent And Green Transformation In Ten Regions Of China, Yingtong Chen, Yupeng Shi, Bin Li, Xue Niu, Qiang Ji, Lin Xiang

Bulletin of Chinese Academy of Sciences (Chinese Version)

Coordinated digital-intelligent and green transformation is an important pathway for advancing high-quality manufacturing development. Focusing on the first batch of comprehensive pilot programs for coordinated digital and green transformation launched in 2023, this study combines literature review, text analysis, and comparative case analysis to examine the practices and phased outcomes of ten pilot regions. It identifies three pathways—digital-enabled green transformation, green-driven digital transformation, and integrated digital-green development—and summarizes key experiences in institutional design, infrastructure restructuring, platform innovation, and tool empowerment. The findings show that the pilot regions have adopted differentiated approaches based on their industrial foundations, resource endowments, and development …

Theoretical Analysis And Promotion Path Of Coordinated Digital-Intelligent And Green Transformation In Manufacturing Industry, Chaokai Xue, Xiaohui Qu, Laijun Wang, Yifan Yang

Bulletin of Chinese Academy of Sciences (Chinese Version)

The coordinated digital-intelligent and green transformation in the manufacturing industry serves as a key lever for accelerating the sector’s progress towards intelligence, greenization, and integration. This study defines the connotation and key characteristics of the coordinated digital-intelligent and green transformation, constructs a theoretical analysis framework, identifies its current status and challenges, and proposes a promotion pathway based on above work. Drawing upon theories from digital economics, environmental economics, and industrial economics, this study develops an analytical framework characterized by scenario-driven dynamics, technology-enabled transformation, organizational collaboration, and environmental support. It further proposes actionable pathways, including enhancing scenario supply capacity, accelerating the …

Global Trends In Coordinated Digital-Intelligent And Green Transformation Of Manufacturing: Experience And Implications, Haiping Zhao, Yaxin Zhao, Lingshuo Song, Ling Jian, Jun Wang, Shuwei Zang, Xiujie Wu

Bulletin of Chinese Academy of Sciences (Chinese Version)

The coordinated digital-intelligent and green transformation of manufacturing is emerging as a major direction for advancing the transformation and upgrading of the global manufacturing sector and reshaping industrial competitive advantages. This study systematically analyzes the evolution of this transformation worldwide, the transformation pathways adopted by different economies, and the strategic priorities of key industries. It then examines Germany, the United States, and Japan as representative cases to illustrate their respective approaches and practices. Drawing on China’s existing development foundations and current shortcomings, the study puts forward corresponding policy recommendations. The findings reveal that the global coordinated transformation has progressively moved …

Development Assessment And Strategic Recommendations For Integrated Digital-Intelligent And Green Technology In China’S Manufacturing Industry, Hongyan Zhang, Yuting Peng, Yajing Sun, Peng Zhou, Yanfei Zhao, Xiangjun Yang, Chao Zhang

Bulletin of Chinese Academy of Sciences (Chinese Version)

The manufacturing industry is currently under the dual pressure of coordinated digital–intelligent and green transformation, and promoting the deep integration of these two dimensions has become a strategic choice for enhancing industrial competitiveness. Clarifying the current status and future directions of convergence technologies that integrate digital intelligence and green development can help optimize the coordinated transformation pathways for manufacturing, thereby providing strong support for high-quality economic development. Therefore, this study focuses on the technological foundation underpinning the transformation, delineating the development landscape of integrated digital-intelligent and green technologies in manufacturing industry from a patent perspective. The study analyzes the current …

Pathways And Strategies For Intelligent Economy To Drive High-Quality Development, Yiming Wang

Bulletin of Chinese Academy of Sciences (Chinese Version)

The intelligent economy is a new economic model driven by artificial intelligence, representing a revolutionary shift in the technological-economic paradigm that promotes qualitative advancement in production factors, production functions, and production models. Through data-driven approaches, human-machine collaboration, cross-sector integration, and co-creation and sharing, the intelligent economy empowers high-quality development. In response to the transformations brought by the intelligent economy in terms of technology, factors, industries, ecosystems, and governance, systematic measures should be taken across scientific innovation, factor allocation, industrial transformation, ecosystem building, and governance systems to foster the emergence of new forms of the intelligent economy and inject strong momentum …

Fintech Enables Regional Economic Growth And Coordinated Development, Xirong Huang, Jichang Dong, Xiuting Li, Zhi Dong

Bulletin of Chinese Academy of Sciences (Chinese Version)

Based on multi-source big data, this study analyzes the current situation and internal logic of fintech enabling regional economic growth and coordinated development in the new development stage, from the aspects of stimulating R&D, promoting talent dividend process, and amplifying regional spillover effect, in view of the current challenges facing China’s regional coordinated development. Then, it analyzes the challenges and problems in fintech-enabled regional coordinated development, including the significant regional fintech gap, obstacles in the effectiveness of fintech in underdeveloped regions, the lack of fintech talents, and the fintech regulation and information protection system need to be improved. Finally, corresponding …

Can The Safety Net Support Families Through Childbirth?, Hyojeong Kim, Colleen Heflin, Taryn Morrissey

Center for Policy Research

Childbirth is a life event that often disrupts maternal employment and household earnings just as family expenses increase. In the United States, families do not have access to a national paid parental leave program and must rely on a patchwork of safety net programs that were not designed specifically to support households during pregnancy and the immediate postpartum period. This brief uses linked administrative data from the Virginia Longitudinal Data System (2016–2021) to describe changes in household earnings and social welfare benefits before and after childbirth among low-income mothers receiving the Supplemental Nutrition Assistance Program (SNAP) or Temporary Assistance for …

Accounting Response To Inflation And Its Implication On Economic Development In Nigeria, Jimoh Ojo Ihiovi

Bullion

This study examines the relationship among inflation, accounting responses, investment, regulatory compliance and economic development in Nigeria. It uses secondary data from official macroeconomic sources and selected corporate reports and applies descriptive statistics, correlation analysis and Ordinary Least Squares regression. The reported results show a negative association between inflation and GDP per capita, while accounting response, investment and regulatory compliance have positive associations with economic development. The study recommends stronger inflation-sensitive disclosures, improved enforcement and professional capacity, while recognising that IAS 29 applies only where its hyperinflation criteria are met.

Trapped In Transition: Structural Change And Political Dynamics In Middle-Income Countries, Gabriel Duvidovich

Dissertations and Theses

The middle-income trap literature has examined why relatively few middle-income countries transition to high-income status. A range of explanations has been proposed, but the political dimension has often been overlooked. Studies that take a political perspective often focus on institutional form rather than the state’s ability to effectively implement policy. This study addresses this gap by bringing political capacity to the center of the analysis. It argues that political capacity appears important for the productive upgrading required for sustained growth in middle-income economies and shapes economic growth trajectories across countries at different income levels.

The empirical analysis uses country-period panel …

Gross Metropolitan Product (Gmp) And Gross State Product (Gsp) In The Mountain West, 2024, Devin Streuter, Phillip Seo, Zafeen Boulware, Caitlin J. Saladino, William E. Brown Jr.

Economic Development & Workforce

This fact sheet presents 2024 Gross Metropolitan Product (GMP) and Gross State Product (GSP) data for five Mountain West states: Arizona, Colorado, Nevada, New Mexico, and Utah, and selected metros in these states. The data are derived from a report by the United States Conference of Mayors titled, “U.S. Metro Economies Annual Report and Forecast June 2025."

Unpacking Treatment Effect Heterogeneity In A Large-Scale Dropout Prevention Experiment, Thomas Dee, Chloe R. Gibbs, Rebecca Margolit-Chan, Lillian Morrell, James X. Sullivan

Upjohn Institute Working Papers

Timely high school completion is a critical step in successful transitions to post-secondary schooling and the labor market. This randomized controlled trial, deployed in two urban, disadvantaged school districts, tests the effectiveness of a mature and comprehensive student-support program on an unusually large scale (n=2,528). While overall effects on graduation rates are small and statistically insignificant, exploratory analyses reveal notable variation by site and over time, mirroring heterogeneity in treatment timing and program implementation. These findings highlight the challenges of scaling interventions and raise concerns about generalizing results from small-scale, single-site evaluations.

20 Years Of The Kalamazoo Promise: A Visual Guide To Selected Highlights, Kathleen Bolter

Reports

No abstract provided.

Bridging Fiscal Sustainability And Health Equity: A Policy Analysis Of California’S Healthcare Coverage Safeguards, Guadalupe Castaneda Martinez

Master's Projects and Capstones

Without structural policy intervention, approximately 4.6 million Californians remain at risk of being uninsured by 2030, worsening racial and ethnic health disparities and hospital uncompensated care burdens. This policy analysis advocates for a hybrid universal coverage model combining sliding-scale subsidies (California Senate Bill 78) with full-scope Medi-Cal expansion for all income-eligible residents regardless of legal status (California Assembly Bill 133). The framework relies on existing funding mechanisms, including the Managed Care Organization tax and the Health Care Affordability Reserve Fund. Comparative analysis indicates that market-only subsidies leave severe equity gaps, whereas immediate single-payer transitions pose substantial fiscal and administrative risks. …

Lessons From Tanzania’S Ujamaa For Smart Settlements In Nepal: Social Justice And Economic Development, Keshav Bhattarai, Ambika P. Adhikari

Himalayan Research Papers Archive

Nepal’s constitutional commitment to a “socialism-oriented” state places social justice, equitable access to resources and housing, and protection of marginalized populations at the center of national development discourse. However, persistent landlessness, informal settlements, unemployment, youth outmigration, and unequal access to infrastructure reveal a significant gap between constitutional aspirations and socioeconomic realities.

This article examines lessons Nepal can draw from Tanzania’s experience with Ujamaa, the African socialist development model initiated by President Nyerere in 1967. Using comparative policy analysis, published research, official documents, and exploratory field observations from selected Tanzanian locations, including the capital and villages in the Iringa Region, the …

The Economic Benefits And Costs Of State And Local Incentives For Clean Energy Projects, Timothy J. Bartik, Gerrit Anderson, Brian J. Asquith, Kathleen Bolter, Kyle Huisman, Iryna V. Lendel, Jeremy Morris, Sevrin Williams

Upjohn Institute Policy and Research Briefs

No abstract provided.

A Machine Learning And Artificial Intelligence Sentiment Analysis Of Esg Disclosures, John Barnett Davis

Graduate Theses and Dissertations (2019 - present)

This dissertation examines whether environmental, social, and governance (ESG) disclosure sentiment extracted from SEC Form 10-K Item 1A risk disclosures aligns with Bloomberg ESG scores. The study combines SEC textual disclosures, Bloomberg ESG ratings, firm financial data, executive compensation data, and executive gender characteristics. Natural language processing and artificial intelligence methods, including FinBERT, Loughran-McDonald sentiment measures, BART-MNLI zero-shot classification, LLaMA-based ESG scoring, and readability analysis, are used to evaluate ESG-related disclosure signals. Results reveal that SEC 10-K Item 1A risk-factor sentiment and Bloomberg ESG scores represent related but distinct constructs. ESG sentiment in Item 1A is poorly aligned with third-party …

Strong Job Markets Don’T Just Raise Pay, They Improve Job Quality, Brad J. Hershbein, Katherine Lim, Douglas Webber, Mike Zabek

Employment Research Newsletter

No abstract provided.

State Investments In Childcare In The Mountain West, 2026, Sophia Booth, Yiselle Olivas Ruiz, Caitlin J. Saladino, William E. Brown Jr.

Economic Development & Workforce

This fact sheet presents data on state investments in childcare and preschool programs in the five Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah. BabyCenter’s 2026 analysis, “These are the best and worst states for childcare,” includes state-level data on childcare accessibility, affordability, public investment, and overall childcare rankings for all 50 states. This fact sheet focuses on childcare spaces per child, income spent on childcare, and state investment per child.

Do Universities Underpay Professors? Yes, Especially Women, Zhanhan Yu, Alfonso Flores-Lagunes

Employment Research Newsletter

No abstract provided.

How Incentive Design Affects The Benefit-Cost Ratio Of Clean Energy Projects, Timothy J. Bartik

Presentations

No abstract provided.

Should We Flee? The Mortality And Economic Impacts Of Hurricane Evacuation Orders, Lucas Kaplan

Center for Policy Research

I estimate the mortality and county-level regional economic impacts of hurricane evacuation orders using a novel instrumental variables framework. Relative to similarly affected but non-evacuated areas, evacuated counties experience fewer deaths but lower personal income, employment, and business establishments into the second year following the storm, likely stemming from delayed returns in wealthier neighborhoods. I then develop a threshold decision rule that balances the mortality benefits against these persistent economic costs and apply this framework to orders issued from 2016–2022. Incorporating these persistent economic costs alters policy evaluation: the largest orders generate net benefits that dwarf their costs, but the …

Most Affordable And Fastest-Growing Cities In The Mountain West, 2026, Cason Noll, Caitlin J. Saladino, William E. Brown Jr.

Cities & Metros

This fact sheet presents data on the most affordable and fastest-growing cities among the five Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah. The data are sourced from MoneyLion’s “50 Most Affordable, Fastest-Growing Cities” report, which analyzed and ranked U.S. cities by the most affordable places with large population growth. This fact sheet focuses on the 10 Mountain West cities that ranked within the top 50 and their corresponding 5-year population growth rate, median household income, annual cost of living for both homeowners and renters, and the leftover savings available at the end of the year for …

An Introduction To The China Land Sales Data Set: The Universe Of Land-Use-Right Transfers In China 2000-2022, Yilin Hou, Lin Li, Qiang Ren

Center for Policy Research

The China Land Sales Data Set (2000-2022) includes the universe of land-use-right sales in China in the first 23 years of the 21st century, a period of the fastest mass urbanization and intense infrastructure construction in China’s history, that accompanied the rapid growth of China’s economy and household income. For this reason, this data set carries substance in many ways for anyone who needs to understand the occurrences in China of that period. The phrase “land sale” refers to the transfer of land-use right from the state as the sole owner of urban land to any individual, firm or entity …

Work From Home In The Public And Private Sector, Harley Frazis

Upjohn Institute Working Papers

Working from home has remained a prominent part of the labor market after the COVID-19 pandemic. However, in January 2025 President Trump issued an executive order restricting the use of work from home (WFH) in the federal government. This paper examines trends in WFH by class of worker: private for-profit, private not-for-profit, federal, state, and local government. It evaluates how WFH evolved across different classes after accounting for differences in occupation and education, with a focus on trends for WFH in the federal government, relative to the for-profit class, before and after the restriction in federal WFH. Overall, “hybrid” WFH—working …

Understanding And Foresight On Construction Of Foundation Model Industry Innovation Ecosystem, Liu Liu, Chunhui Jia, Yangfan Han, Qiqi Zhang, Jialin Li, Dayuan Li, Junpu Wang

Bulletin of Chinese Academy of Sciences (Chinese Version)

Foundation models are a key vehicle driving artificial intelligence toward general intelligence, and their industrialization urgently requires support from a systematic and collaborative innovation ecosystem. This study focuses on the construction of the foundation model industry innovation ecosystem. It first reviews the frontier progress and identifies its essence as a complex innovation network featuring the three-dimensional synergy of technological, organizational, and industrial architectures, and then analyzes the architecture along the upstream, midstream, and downstream of the industrial chain: the upstream supports computing power and data, the midstream undertakes algorithmic innovation and platform services, and the downstream realizes multi-scenario value transformation. …

Innovation-Driven Development Of Advanced Manufacturing Industry Clusters: Trends, Issues, And Implications For 15th Five-Year Plan, Mu Rongping, Jingjing Guo, Yuchen Li, Qiang Li, Ze Feng, Mengyuan Zhu

Bulletin of Chinese Academy of Sciences (Chinese Version)

Advanced manufacturing industry clusters have emerged as a key driver of global manufacturing transformation and upgrading, playing an increasingly significant role in technological innovation, industrial collaboration, supply chain resilience, and green, low-carbon development. This study systematically analyzes the innovation development trends of advanced manufacturing clusters worldwide, outlining the strategic layouts, policy measures, and implementation pathways adopted by major countries. Based on a comprehensive review of China’s current development status and prominent challenges in this field, the study proposes targeted policy orientations and recommendations. These policy recommendations include strengthening the innovation capacity of clusters, improving collaborative innovation networks, promoting the integration …

Building Ai-Native Innovation System To Drive Transformation And Innovation In Research Organization And Management Models, Hong Xuehai

Bulletin of Chinese Academy of Sciences (Chinese Version)

Artificial intelligence (AI) is profoundly reshaping research paradigms. This study aims to analyze the intrinsic mechanisms through which AI empowers scientific research and its impact on the organizational management models of research. By summarizing what AI can and cannot do in empowering research, it reveals the current effectiveness and capability boundaries of AI in this domain. Based on the extraction of common core conditions for AI-empowered research and the deconstruction of typical cases of AI-enabled research organizational models, this study analyzes the differences between the organizational management model of AI-empowered research and traditional research organizational models. Furthermore, it proposes three …

Strong Job Markets Don’T Just Raise Pay, They Improve Job Quality, Brad J. Hershbein, Katherine Lim, Douglas Webber, Mike Zabek

Upjohn Institute Policy and Research Briefs

No abstract provided.