A5012413134- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Financial Markets and Investment Strategies
- Semiconductor materials and devices
- Language, Metaphor, and Cognition
- Financial Reporting and Valuation Research
- 2D Materials and Applications
- Thin-Film Transistor Technologies
- Discourse Analysis in Language Studies
- Risk Management in Financial Firms
- Advancements in Semiconductor Devices and Circuit Design
- Second Language Acquisition and Learning
- University-Industry-Government Innovation Models
- Creativity in Education and Neuroscience
- Evaluation and Optimization Models
- Regulation and Compliance Studies
- Supply Chain and Inventory Management
- Law, Economics, and Judicial Systems
- Accounting and Organizational Management
- Advanced Text Analysis Techniques
- Innovation and Socioeconomic Development
- VLSI and FPGA Design Techniques
- Research studies in Vietnam
- Fiscal Policy and Economic Growth
- Silicon and Solar Cell Technologies
Nanyang Technological University
2010-2025
City University of Hong Kong
2011-2025
University of Science and Technology Liaoning
2024
BOE Technology Group (China)
2018-2023
Nanjing University of Science and Technology
2018-2021
Queen's University
2021
Shanghai University of Engineering Science
2021
Cardiff Metropolitan University
2021
Hainan University
2019
University of South Wales
2018-2019
ABSTRACT: This study examines the impact of International Financial Reporting Standards (IFRS) adoption on audit fees. We first build an analytical fee model to analyze fees for change in both complexity and financial reporting quality brought about by IFRS adoption. then test model's predictions using data from European Union countries that mandated 2005. find mandatory has led increase also IFRS-related premium increases with adoption, decreases improvement arising Finally, we some...
Anatomic and behavioral evidence shows that TE perirhinal cortices are two directly connected but distinct inferior temporal areas. Despite this distinctness, physiological properties of neurons in these areas generally have been similar with both showing selectivity for complex visual patterns response modulations related to context the sequential delayed match-to-sample (DMS) trials, attention, stimulus familiarity. Here we identify differences neuronal activity We recorded single from...
With digitalization and the support of policies, creative industries have shown rapid growth in last 20 years. Open forms collective learning, user engagement social networks become popular to generate IPs values. Meanwhile, government policy can sectors through subsidies, regulations, standardization, protections at regional national levels. This paper aims explore role innovation from a macro dynamic perspective. The research method combines structured literature review, secondary document...
The development of high-performance photocatalysts is essential for advancing sustainable hydrogen production. In the present work, an innovative approach to electron lifetime engineering aimed at enhancing photocatalytic performance 1D CdS nanowires by strategically incorporating Ni and titanium nitride (TiN) layers. It demonstrates mechanism photocatalyst can be optimized through introduction uneven surface heterojunction. electrons influenced interplay between geometry electronic...
Abstract Securities litigation risk is a well‐recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect on readability corporate reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced for firms within Ninth Circuit Court's jurisdiction. Using difference‐in‐differences design centered SGI ruling, we find that, while reports generally declines over sample period, treated in experience comparatively smaller...
Abstract In this article, a high-quality saturable absorber (SA) based on two-dimensional ternary chalcogenide Ta 2 NiS 5 nanosheet has been successfully fabricated and used in 1- 1.5-μm spectral regions to generate ultrafast laser pulses. The -based SA is by mechanical exfoliation sandwiched between two fiber ferrules form fiber-compatible SA. On the basis of twin-detector technique, nonlinear optical absorption -SA characterized 64.7% 11.95% modulation depths with 1.3 0.72 MW/cm saturation...
ABSTRACT While prior studies generally support that equity-based compensation induces CEOs to manipulate financial reporting, there is limited direct empirical evidence on whether misreporting concerns affect design. A key challenge for establishing a causal relationship incentives and policies are often endogenously determined. Exploiting the exogenous reduction in litigation threat following 1999 ruling of U.S. Ninth Circuit Court Appeals, we examine how heightened less litigious...
This study examines the impact of International Financial Reporting Standards (IFRS) adoption on audit fees. We first build an analytical fee model to analyze fees change in both complexity and financial reporting quality brought about by IFRS adoption. then test model's predictions using data from European Union countries that mandated 2005. find mandatory has led increase also IFRS-related premium increases with adoption, decreases improvement arising Finally, we some evidence is lower...
Abstract The primary challenge for the widespread application of two-dimensional (2D) electronics is to achieve satisfactory electrical contacts because, during traditional metal integration process, difficulties arise due inevitable physical damage and selective doping. Two-dimensional metal–semiconductor junctions have attracted attention potential reliable in future atomically thin electronics. Here we demonstrate van der Waals epitaxial growth 2D NiTe 2 -MoS vertical where upper...
This study examines how social capital affects firms’ choices of debt concentration. We argue that creditors perceive as providing environmental pressure constrains opportunistic firm behavior and facilitates coordination cooperation. Creditors are more likely to the default resolution plans proposed by managers firms headquartered in high-social-capital U.S. counties reflect collective interests instead narrow self-interests, which lowers failures and, hence, bankruptcy costs associated...
To obtain a sustainable competitive advantage in the dynamic environment, it is necessary for Chinese high-tech enterprises to focus on their technology habitual domains formulating ambidextrous innovation strategy. This study integrates domain, exploratory and exploitative within framework explores influence mechanism among them. Based an in-depth case KTE, representing enterprise China, we have several findings. Firstly, depict evolution of domain; secondly, find that enterprise’s domain...
Using three-dimensional technology computer-aided design (TCAD) simulation, parasitic bipolar amplification in a single event transient (SET) current of transistor and its temperature dependence are studied. We quantify the contributions different components SET pulse, it is found that proportion total collected charge about 30% both 130-nm 90-nm technologies. The mechanism pulse also investigated quantified. results show induced by increases with rising temperature, which illustrates plays...
In the current era of Industrial 4.0, open innovation, and sharing economy, innovation ecosystems are formed through government-industry-university (triple helix) interaction. The concept responsible has emerged to explore how can be conducted in a transparent, trustworthy, sustainable way so as respond public interest. While literature provides conceptual framework, details formed, developed, sustained particular developing countries, have been under-explored. This paper aims factors...
We examine whether underwriters price up weakly demanded initial public offerings (IPOs) to prevent withdrawal. Our empirical strategy exploits a discontinuity in the distribution of IPO prices around low boundary filing range. Offerings with high ex ante withdrawal probability that are priced at this likely meet issuers’ reservation prices. compare aftermarket returns these IPOs other where were not binding, and we identify negative 8.4-percentage-point differential attributable aggressive...