Bio-oil is a promising carbon neutral and sustainable alternative for liquid fossil fuels, but the difficulties in property characterization is hindering its further development. Accordingly, this study proposed a fast characterization method of bio-oil via combination of attenuated total...

Anaerobic digestion is an important approach to treat and utilize kitchen waste, while its biogas residue (BR) disposal remains a serious problem. This study investigated the feasibility of chemical looping gasification (CLG) as an efficient way to treat and generate syngas from BR. Besides,...

Using composite style measures of the letter to shareholders, we elaborate dominant rhetorical profiles and qualify them from an impression management perspective. In addition, we examine how institutional differences affect rhetorical profiles by comparing intensity and contingencies of...

Purpose: Prior research shows that managers with lower ability release less accurate management earnings forecasts and have more earnings restatements, lower earnings persistence and lower quality accruals estimations. Yet, whether the impact of managerial ability (MA) on financial reporting...

Purpose: This paper aims to investigate the informativeness of rhetorical impression management patterns of CEO letters and examines whether these rhetorical features affect financial analysts’ forecasting behaviour. Design/methodology/approach: The authors use textual analysis on a sample of...

We study rhetorical impression management in the letter to shareholders using linguistic style properties of text and investigate whether the company’s institutional environment affects the rhetorical style of the CEO in the shareholder letter. The effect of the institutional environment is...