Dual class firms feature ownership structures where managers possess voting control far in excess of their cash flow rights. One view notes that as managerial control increases, their ability to expropriate minority shareholders increases. Therefore, they may engage in more earnings management...

This paper examines the impact of outside block-holders on earnings management, using discretionary accounting accruals as the measure of earnings management. For the income-decreasing earnings management scenario, we do not find significant results. This may be attributable to the different...

Extrinsic periodic information including physiological cyclical and circadian replacement would affect inevitably a real cell, in this paper we investigate the effect of extrinsic periodic information on intracellular calcium dynamics by means of second-order algorithm for stochastic simulation...