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Objectives: To estimate the coverage and willingness of pneumococcal vaccination and further explore the influencing factors of vaccination willingness among people in mainland China.Methods: Literature searches were conducted independently by two researchers in English- and Chinese-language databases from database inception to 6 October 2021. A random-effects meta-analysis model was used to derive summary vaccination coverage and willingness. Predefined subgroup analysis and meta-regression were performed to explore the sources of heterogeneity.Results: A total of 97 studies were included in this meta-analysis. The summary vaccination coverage in 76 included studies was 21.7% (95% confidence interval [CI]: 17.2%-26.5%). Subgroup analysis shows that the summary coverage was 29.0% (95% CI, 20.4%-39.1%) among the permanent residents and 20.7% (95% CI, 12.4%-35.9%) among the floating residents. The eastern and central regions presented higher coverage than the western region. Notable differences were observed between the various study populations. A total of 27 studies provided an estimation of vaccination willingness, with a summary willingness of 51.2% (95% CI, 40.4%-61.9%). In subgroup analysis, the summary willingness was 57.9% (95% CI, 48.3%-67.2%) in urban areas and 52.3% (95% CI, 40.8%-63.8%) in rural areas. Parents with children and people with a history of pneumonia were more willing to be vaccinated than the elderly. Recommendations by family members and physicians, previous pneumococcal and influenza vaccination, perceived vaccination effectiveness and severity of disease and a history of pneumonia contributed to vaccination willingness.Conclusions: Compared to global estimates and other countries, pneumococcal vaccination coverage and willingness are at a lower level in mainland China. Recommendations for vaccination by family members and doctors, a history of vaccination and the perception of pneumonia and vaccination are associated with greater willingness to be vaccinated. [ABSTRACT FROM AUTHOR]

This paper examines the issue of earning management in companies with equity incentives from two dimensions: management manipulation of the intensity of R&D and accounting treatment by using a sample of Shanghai and Shenzhen listed companies in China from 2014 to 2019. We find that in order to depress the benchmarks and exercise prices for the performance appraisal of the equity incentive covenants, managers not only conduct accrual earnings management by expensing R&D expenditure but also increase the intensity of R&D investment for real earnings management. We also find that companies with equity incentives where managers have more power are more inclined to opt for the more concealed means of real earnings management and try to avoid accrual earnings management, which may entail higher regulatory costs and greater litigation risk with tightening accounting regulations. Our findings contribute to expanding the literature on earnings management of companies with equity incentives and provide empirical evidence for regulators to implement 'precision regulation' on equity incentives and earnings management. [ABSTRACT FROM AUTHOR]

This study examines the joint supervision of auditors and sponsors in a sample of private placements on the Shanghai and Shenzhen stock markets from 2006 to 2019. We observe variation in the inhibitory effect of earnings management and inefficient investment based on the combination of intermediaries with different reputations. We find that auditors exert a strong inhibitory effect on earnings management while sponsors are best positioned to suppress inefficient investment. Furthermore, this study enriches the existing supervisory literature and provides insights to further improve the relationship between auditors and sponsors in the context of China's unique registration system. [ABSTRACT FROM AUTHOR]

Following the reform of shareholder structures in China, the country's listed companies have seen a boom in asset injection using private equity placements. However, because of continuing weaknesses in corporate governance structures and accounting regulations on related‐party transactions, it is possible for controlling shareholders to 'tunnel' listed companies through unsound private placements. We find that manipulation of the discount rate offered in private placements, accompanied by earnings management behaviour, is used by controlling shareholders to 'tunnel' listed companies during the private placement and asset‐injecting process. [ABSTRACT FROM AUTHOR]

Nitrogen addition has been shown to affect plant litter decomposition in terrestrial ecosystems. The way that nitrogen deposition impacts the relationship between plant litter decomposition and altered soil nitrogen availability is unclear, however. This study examined 18 co-occurring litter types in a subtropical forest in China in terms of their decomposition (1 yr of exposure in the field) with nitrogen addition treatment (0, 0.4, 1.6, and 4.0 mol·N·m−2·yr−1) and soil fauna exclusion (litter bags with 0.1 and 2 cm mesh size). Results showed that the plant litter decomposition rate is significantly reduced because of nitrogen addition; the strength of the nitrogen addition effect is closely related to the nitrogen addition levels. Plant litters with diverse quality responded to nitrogen addition differently. When soil fauna was present, the nitrogen addition effect on medium-quality or high-quality plant litter decomposition rate was −26% ± 5% and −29% ± 4%, respectively; these values are significantly higher than that of low-quality plant litter decomposition. The pattern is similar when soil fauna is absent. In general, the plant litter decomposition rate is decreased by soil fauna exclusion; an average inhibition of −17% ± 1.5% was exhibited across nitrogen addition treatment and litter quality groups. However, this effect is weakly related to nitrogen addition treatment and plant litter quality. We conclude that the variations in plant litter quality, nitrogen deposition, and soil fauna are important factors of decomposition and nutrient cycling in a subtropical forest ecosystem. [ABSTRACT FROM AUTHOR]