A5100761549- Auditing, Earnings Management, Governance
- Financial Reporting and Valuation Research
- Plant Pathogenic Bacteria Studies
- Land Use and Ecosystem Services
- Financial Reporting and XBRL
- Accounting Theory and Financial Reporting
- Plant-Microbe Interactions and Immunity
- Housing Market and Economics
- Legume Nitrogen Fixing Symbiosis
- Urban, Neighborhood, and Segregation Studies
- Agricultural Systems and Practices
- Urbanization and City Planning
- Soil Carbon and Nitrogen Dynamics
- Corporate Finance and Governance
- Digital Marketing and Social Media
- Plant Diversity and Evolution
- Technology Adoption and User Behaviour
- Innovation and Knowledge Management
- International Business and FDI
- Intellectual Capital and Performance Analysis
- Urban Planning and Governance
- Economic Growth and Productivity
- Urban Green Space and Health
- GABA and Rice Research
- Plant and Fungal Species Descriptions
Nanjing Agricultural University
2010-2024
Zhengzhou University
2024
China National Institute of Standardization
2024
Shandong Normal University
2024
China University of Mining and Technology
2023
Institute of Crop Sciences
2022
Chinese Academy of Agricultural Sciences
2022
Minzu University of China
2012-2022
Shangdong Agriculture and Engineering University
2022
Shaanxi Normal University
2022
As more countries consider the adoption of International Financial Reporting Standards (IFRS) that are based on practices prevalent in English-speaking with free markets, it’s increasingly important to understand impact IFRS different institutional, economic, and political environments. This article reports a study examines accounting quality regulated market, China, where new substantially IFRS-convergent standards became mandatory for listed firms 2007. Accounting is examined period 2005...
Despite the growing attention given to Web usability, little is understood as what design features contribute users' attitude, a major component of usability site. This research investigates effects interactivity level on user's attitude towards commercial sites. It extends existing interface and literature by empirically examining critical roles interactivity. Three sites with different levels were compared in controlled laboratory experiment. eighteen-person groups completed each...
Evolution of pest resistance reduces the efficacy insecticidal proteins from Bacillus thuringiensis (Bt) used in sprays or transgenic crops. Although several pests have evolved to Bt crops field, information about genetic basis field-evolved has been limited. In particular, laboratory-selected toxin Cry1Ac based on recessive mutations a gene encoding toxin-binding cadherin protein identified three major cotton pests, but previous work not determined if such are associated with field-selected...
The impact of social economic status (SES) on children's academic outcomes has been well documented. However, the mechanisms underlying this relationship remain poorly understood. Furthermore, process by which SES relates to achievement needs be studied separately for boys and girls. Using a sample 598 Chinese children (299 boys, 299 girls) in grades 4 6 their parents, study examined how family SES, specifically income parental education, indirectly reading through expectation involvement...
Recent discussions on the spatial distribution of educational resources center exploring social-spatial equity allocation in city. Following research about accessibility urban resources, and based data public primary school districts residential Nanjing, China, we propose a computing framework to measure different degrees schools across geographic, opportunity, economic dimensions. Results show that: (1) geographic inner-city is superior those outer-city, but differences are rapidly...
Purpose – This study aims to examine the role that cultural dimensions at accounting subculture level play in relation between XBRL mandate and quality of financial information environment. Design/methodology/approach Analyst forecast accuracy with empirical data firms from six nations is assessed. Findings Results show values across a significant influencing change mandate. Originality/value research paper very first assessing national culture realizing improvement value XBRL.
Purpose – The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and more principles-based International Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination critical as world moves toward standards. Design/methodology/approach information fiscal years 1999-2004 from annual reports firms listed under Prime Standard on Germany...
Background & Aim: The 15th Conference of the Parties to Convention on Biological Diversity (COP15) will take place in Kunming, Yunnan Province 2021.The conference assess implementation and progress Strategic Plan for 2011-2020.Once review is complete, participants produce Post-2020 Global Biodiversity Framework, which become a contemporary document guide global conservation biological diversity after 2020.This represents milestone international process biodiversity provides an important...
Purpose The purpose of this paper is to investigate whether reported net income as per US‐generally accepted accounting principles (US‐GAAP) has become comparable International Financial Reporting Standards (IFRS) issued by the Accounting Board right before removal US‐GAAP reconciliation requirement and what major elements have caused differences, if any. Design/methodology/approach Using Gray's index comparability suggested Haverty, compares under IFRS for a sample US‐listed Chinese...
Summary X anthomonas oryzae pv. oryzicola ( oc ) causes bacterial leaf streak in rice, which is a destructive disease worldwide. virulence factors are regulated by diffusible signal factor DSF and the global regulator Clp. In this study, we have demonstrated that asnB XOC _3054 ), encoding an asparagine synthetase, novel virulence‐related gene both Clp Xoc . A sequence analysis revealed AsnB highly conserved Xanthomonas An mutation dramatically impaired pathogen growth rate host but did not...