A5100387865- Corporate Finance and Governance
- Auditing, Earnings Management, Governance
- Corporate Social Responsibility Reporting
- Financial Reporting and Valuation Research
- Environmental Sustainability in Business
- Global trade and economics
- International Business and FDI
- Regulation and Compliance Studies
- Global Trade and Competitiveness
- E-commerce and Technology Innovations
- Financial Markets and Investment Strategies
- Plasma Diagnostics and Applications
- Stochastic processes and financial applications
- Advanced Mathematical Modeling in Engineering
- Climate Change Policy and Economics
- Electrohydrodynamics and Fluid Dynamics
- Tribology and Wear Analysis
- Firm Innovation and Growth
- Graphene and Nanomaterials Applications
- Pulsed Power Technology Applications
- Nonlinear Partial Differential Equations
- Soft Robotics and Applications
- Market Dynamics and Volatility
- Satellite Communication Systems
- Cryptographic Implementations and Security
University of Science and Technology Beijing
2016-2024
Tianjin University
2024
Xi'an Jiaotong University
2012-2024
University of Science and Technology of China
2024
Hainan University
2024
University of Southampton
2023
Shantou University
2022
Zhejiang Ocean University
2022
Beijing International Studies University
2021
Nanjing University of Science and Technology
2021
This study examines the valuation relevance of greenhouse gas emissions under European Union Carbon Emissions Trading Scheme. We posit that carbon affect firm only to extent a firm's exceed its allowances cap-and-trade system and inability pass on carbon-related compliance costs consumers end-users. measure ability future by market power performance relative industry peers. The results show firms' are not associated with but allocation shortfalls negatively associated. also find negative...
Purpose The purpose of this paper is twofold. First, the authors investigate a firm’s decision to provide CSR report, and if so, whether have report assured seek higher quality assurance as reflected through choices scope type assurer, Big 4 accounting firm vs specialist consultant. Second, impact voluntary reports, assurer on likelihood inclusion in DJSI market valuation. Design/methodology/approach study’s sample consists 17,050 firm-year observations from 40 countries with reports...
Abstract. The decision to disclose information concerning a firm's environmental liabilities is modeled as sequential game involving the firm, capital market, and outside stakeholders who can impose proprietary (political) costs on firm. A partial disclosure equilibrium derived in which firms reveal strategically, maximizing share‐value net of expected political costs. Inherent uncertainty regarding existence size creates setting where outsiders are uncertain if management informed about...
A novel layer jamming variable stiffness technique for soft robotics is proposed in this paper, which we call electrostatic (ELJ). The basic principle of the ELJ using attraction to squeeze material layers generate friction and then engage jamming. Based on technique, several specimens used two common application scenarios including tensile bending are fabricated, their adjustment characteristics investigated experimentally. Surprisingly, test data much larger than theoretical prediction,...
Previous empirical evidence provided mixed results on the relationship between corporate environmental performance and disclosures. We revisit this relation by testing economics based theories of voluntary disclosure using a more rigorous research design. In particular, we improve prior literature focusing purely disclosures developing two reliable measures actual toxic emissions waste management data. also develop content analysis index Global Reporting Initiative sustainability reporting...
Human-induced pluripotent stem cells (hiPSCs) offer a promising source for generating dental epithelial (DE) cells. Whereas the existing differentiation protocols were time-consuming and relied heavily on growth factors, herein, we developed three-step protocol to convert hiPSCs into DE in 8 days. In first phase, differentiated non-neural ectoderm using SU5402 (an FGF signaling inhibitor). The second phase involved differentiating pan-placodal simultaneously inducing formation of oral (OE)...
This paper assesses factors associated with firms' adoption of a new Canadian accounting standard promulgated in 1990, which requires disclosure future removal and site restoration costs. Empirical analysis shows that the by mining oil gas companies was influenced variety provisions for costs is valuation-relevant. More specifically, firms strong environmental commitment better financial health those less inherent uncertainty regarding were more likely to voluntarily adopt early. In...
Molybdenum disulfide quantum dots (MoS2 QDs) are a promising lubricant additive for enhanced engine efficiency. In this study, MoS2 QDs were used as lubricating oil additives ball-on-disc contact and had adequate dispersity in paroline oil, due to their super small particle size (~3 nm). Tribological results indicate that the friction coefficient of with 0.3 wt.% reached 0.061, much lower than pure (0.169), which is formation stable tribo-film formed by MoS2, MoO3, FeS, FeSO4 composite...
Abstract This study explores whether and how the management manipulates tone of CSR reports to greenwash earnings management. Using dataset Chinese A‐share companies that published over period 2007–2017, we discover corporates with higher abnormal discretionary accruals those zero or slightly positive changes are likely release a more optimistic tone. Additional analyses show this behavior is stronger when manages upward than downward. Furthermore, supplementary association between report...
HIV and HBV infection are both serious public health challenges. There more than approximately 4 million patients coinfected with worldwide, 5% to 15% of those infected HBV. Disease progression is rapid in coinfection, which significantly increases the likelihood progressing from chronic hepatitis cirrhosis, end-stage liver disease, hepatocellular carcinoma. treatment complicated by drug interactions, antiretroviral (ARV) hepatotoxicity, HBV-related immune reconditioning inflammatory...
In this paper, we establish a moderate deviation principle for an abstract nonlinear equation forced by random noise of L\'evy type. This type covers many hydrodynamical models, including stochastic 2D Navier-Stokes equations, MHD the magnetic B\'ernard problem, and also several shell models turbulence. paper gets rid compact embedding assumption on associated Gelfand triple. The weak convergence method plays important role.
Purpose Based on the advice response theory perspective, this study aims to investigate effects of human managers and artificial intelligence (AI) systems customer-contact employees’ aversion AI in hospitality industry. It examined mediating role content characteristics (efficacy, feasibility implementation limitations) delivery (facework comprehensibility) systems. Design/methodology/approach Two scenario-based experiments were conducted (Nexperiment 1 = 499 Nexperiment 2 300). Experiment...
This paper presents an inchworm inspired soft robot composed of the body, front foot as well back foot. Compared to traditional inchworm-type consisting rigid components, driven mode for is more simple. The by has higher locomotion efficiency than other bionic robot. main idea this imitate “Ω” motion shape biology based on a silicone square tube with strain-limiting layers. Besides, each made through 3D printing technology together metal sheet can produce different friction coefficients...