Using a uniquely hand-collected dataset, we examine how financial analysts react to expectations management in the post-Regulation Fair Disclosure (FD) period. We find evidence that management issues pessimistic public guidance to lower analysts’ expectations to a beatable level in the...

Purpose – The purpose of this paper is to examine the relation between chief executive officer (CEO) compensation and firm performance proxied by efficiency estimated from data envelopment analysis (DEA) of the US property-liability (P&L) insurance industry. Design/methodology/approach –...

We investigate whether defined benefit (DB) pension contributions convey information about earnings quality proxied by different measurements of discretionary accruals (DA). We find that greater DA are negatively is associated with discretionary pension contributions. Since greater DA is...

Based on the actual situation and the survey results in rural areas, with the domestic and foreign advanced green building standard as a reference, we initially determine the evaluation indicator system for rural green building. We use the AHP-Delphi method to calculate the weight, and get a...

Hydrogen production from NaBH4 hydrolysis is very important for environment-friendly fuel cells. Here Y-zeolite/CoCl2 doped PVDF (Polyvinylidene fluoride) composite nanofibers were prepared by co-electrospinning method and successfully applied into hydrogen production from NaBH4 hydrolysis. The...

Composite nanofiber sheets containing multiwalled carbon nanotubes and cobalt chloride dispersed in PAN (polyacrylonitrile) were produced by an electrospinning technique. The synthesized PAN/CoCl2/CNTs composite nanofiber was used as the catalyst for hydrogen production from the hydrolysis of...

Hydrogen was generated from ammonia borane complex by hydrolysis using cobalt nanocluster catalyst supported on polydopamine functionalized MWCNTs (multi-walled carbon nanotubes). The impregnation-chemical reduction method was used for the preparation of the supported catalyst. The nanocluster...

The micro-laminated (ZrO2–Y2O3)/(Al2O3–Y2O3) composite coatings were prepared on the surface of Fe–25Cr alloy by an electrochemical process and a sintering process alternately. FE-SEM analyses show that the cross section of the micro-laminated coatings has alternate six-layer films of...