Showing 1 - 10 of 22
This study investigates the predictability of a fixed uncertainty index (UI) for realized variances (volatility) in the international stock markets from a high-frequency perspective. We construct a composite UI based on the scaled principal component analysis (s-PCA) method and demonstrate that...
Persistent link: https://www.econbiz.de/10013272632
New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of growth. According to relevant accounting standards, such preferred shares should be classified as financial liabilities...
Persistent link: https://www.econbiz.de/10012510736
We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China. China Merchants Bank adopted a two-step acquisition method: first, it acquired 53% of the shares of Hong Kong's Wing Lung Bank to gain...
Persistent link: https://www.econbiz.de/10014550940
This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles-the recognition approach,...
Persistent link: https://www.econbiz.de/10014281504
Risk management is an important aspect of financial research because correlations among financial data are essential in evaluating portfolio risk. Among various correlations, spatiotemporal correlations involve economic entity attributes and are interrelated in space and time. Such correlations...
Persistent link: https://www.econbiz.de/10014288911
Participation of nondispatchable renewable energy resources (RER) such as wind turbines (WT) and photovoltaic (PV) systems is one of the main challenges of these clean energy resources. Due to the uncertain nature of these resources, predictions of their amount of power in the day-ahead market...
Persistent link: https://www.econbiz.de/10012697446
This study aimed to investigate the geometry distinction of the pores formed by brittle minerals in shale oil reservoir and dig out its significance in hydrocarbon migration and exploitation. 14050 pores related to brittle minerals in typical shale oil reservoir samples are selected as the...
Persistent link: https://www.econbiz.de/10012221235
Condition monitoring and health management of deteriorating systems have attracted significant attentions in reducing failure rate and ensuring normal operation of systems. However, related existing methodologies usually confront difficulty when applied to systems with multivariate performance...
Persistent link: https://www.econbiz.de/10014310625
Based on the matching data in the China Customs, Chinese industrial enterprises, and patent databases, this study uses the propensity score matching method (PSM) and the double difference model (DID) to study the impact of Internet use on enterprise innovation. The results show that Internet use...
Persistent link: https://www.econbiz.de/10014388691
The double externalities of green technological innovation and disadvantages of the traditional extensive development of manufacturing industries hinder the transformation of green technological innovation in manufacturing industries. Traditional research based on behavioral logic rarely focused...
Persistent link: https://www.econbiz.de/10014388819