Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which requires the listed companies to use the balance sheet liability method for the income tax accounting. Thus, it gives us an opportunity to investigate the earnings management of listed...

In this paper, we examine the gender discrimination issue in the promotion process of CPAs under the background of CPA firms’ organizational transformation in China. We find that there are significant gender differences when CPAs are promoted to the partner position. We further explore whether...

Improper disposal of electronical waste (e-waste) causes harm to both public health and the environment, and how to effectively recycle and reduce electronical waste has become a common concern around the world. This study focuses on the design of the points system to encourage consumer...

This paper investigates sensitivity of stock returns of industry-sorted Chinese firms with respect to renminbi exchange rate movements. Strong evidence of significant exposure is documented for 7 out of 16 Chinese industries. Evidence is also found of the size asymmetry effects. In addition, we...

Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which requires the listed companies to use the balance sheet liability method for the income tax accounting. Thus, it gives us an opportunity to investigate the earnings management of listed...

Soil contaminated by persistent organic pollutants (POPs) is a substantial environmental concern because it poses severe health hazards. Fenton oxidation in the removal of 2,4-DCP in soil has attracted considerable attention but suffers from low efficiency due to strong adsorption. In this...

AbstractIn contrast to that in North America, the tight oil in China is mainly distributed in the centres and wide slopes of lacustrine basins, but studies of the source-reservoir integration in slope belts are relatively scare. In this study, the third member of the Palaeogene Shahejie...

This paper examines the impact of price efficiency of high-frequency trading in the Eurodollar futures market. In a high-frequency world, the price can be decomposed into the efficient price (long term) and the pricing error (short term). To capture price efficiency, I calculate the mid-price...

The heliostat field efficiency is vital for solar power tower (SPT) plants. But the heliostat field efficiency decreases rapidly with increasing capacity, limiting the development of large-scale SPT plants. In this paper, we developed a system that couples trough collectors on the basis of an...