The pure and 2 mol% Ce 3+ ions doped KY 3 F 10 (Ce: KYF) single crystals were successfully grown in a vacuum by spontaneous nucleation of the vertical Bridgman method. Ce: KYF single crystal had high crystalline quality and transmittance, and the cutoff absorption edge was significantly red...

Recent trends in corporate board composition indicate an increase in the appointment of directors with legal expertise. Using two financial reporting quality measures, accruals quality and discretionary accruals, we find – for a sample of Russell 1000 firms in 2003 and 2005 – that the...

Managerial, or discretionary, earnings opacity is the intentional lack of transparency to hide the intrinsic value of a firm. Opacity arises through two channels. The first is ex ante, when managers manipulate current expectations about future performance; and the second is ex post, when managers...