This paper examines the relation between annual report readability and firm performance and earnings persistence. I measure the readability of public company annual reports using the Fog index from the computational linguistics literature and the length of the document. I find that: (1) the...

With the rapid development of computing and telecommunications infrastructure, a new electronic space has emerged which coexists, and sometimes intertwines, with the physical space and place of our world. This has greatly increased the complexity and flexibility of the new space economy for...

We investigate for a positive relation between growth and the aggressiveness of accounting choices. The motivation is that this relation is an unexamined and very general implication from most existing theories and types of accounting choice. Note that the firms’ decision to use...

Using Information and Communications Technologies (ICTs) to transform public services is a central element of the current UK Government’s strategy for modernising government. This paper explores the development of e-government by an in-depth study of the current position in the public...

Recruiting overseas alumni as faculty within their Chinese alma mater has become a common phenomenon in Chinese universities. This paper studies how the alumni linkage, the connection between alumni faculty members and their alma mater, influences the individual collaborative behaviour of...

Fault diagnosis for wind turbine transmission systems is an important task for reducing their maintenance cost. However, the non-stationary dynamic operating conditions of wind turbines pose a challenge to fault diagnosis for wind turbine transmission systems. In this paper, a novel fault...

Geothermal energy has been successfully applied in many district heating systems. In order to promote better use of geothermal energy, it is important to analyze the operation strategy of geothermal heating system. This study proposes a comprehensive and systematic operation strategy for a...

Based on micro-level student data from one Chinese academic institution, we study the validity of the national college entrance exam from the perspective of student performance in college and employment prospects after graduation. We find that the current college entrance exam could reflect the...

Usually there are multi-lane on the main road of the on-ramp system. The drivers may decelerate for more safety when they are near the on-ramp. In addition, the car velocity may be restricted according to the traffic regulation. In this paper, we study phenomenon using the cellular automata...