<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>We examine the association between borrower (firm) and lender (bank) state ownership and accounting conservatism for a sample of Chinese firms. We hypothesize that state-owned enterprises (SOEs) adopt less conservative accounting than non-state-owned enterprises (NSOEs) because lenders...

In response to bottlenecks and dilemmas faced by institutions for agricultural and forestry practical training base construction, and based on Agriculture practical training base of Langfang Polytechnic Institute, this article illustrates the effective exploration and practice of the mode and...

Futures trading is the core of futures business, and it is considered as one of the typical complex systems. To investigate the complexity of futures trading, we employ the analytical method of complex networks. First, we use real trading records from the Shanghai Futures Exchange to construct...

In financial markets, abnormal trading behaviors pose a serious challenge to market surveillance and risk management. What is worse, there is an increasing emergence of abnormal trading events that some experienced traders constitute a collusive clique and collaborate to manipulate some...

Futures trading is the core of futures business, and it is considered as one of the typical complex systems. To investigate the complexity of futures trading, we employ the analytical method of complex networks. First, we use real trading records from the Shanghai Futures Exchange to construct...

The time-between-event (TBE) charts are used to monitor the failure rate λ by examining the time interval T between events. This article proposes a two-sided CUSUM chart (the balanced two-sided CUSUM chart) for detecting both increasing and decreasing shifts in λ. The performance studies show...

We focus on the impact of migrants' remittances on consumption patterns in China. Using a large homogenous sample of rural households surveyed in 2001 and 2004, we find that remittances are spent on nonhousing consumption expenditures at the margin, virtually dollar-for-dollar, when we...

First-principles calculations based on density functional theory were used to study the high-pressure phases of both ZnF<Subscript>2</Subscript> and CdF<Subscript>2</Subscript>. We found that the sequence of the pressure-induced phase transitions is: Rutile (P4<Subscript>2</Subscript>/mnm) ↦ CaCl<Subscript>2</Subscript> (Pnnm) ↦ PdF<Subscript>2</Subscript> (Pa-3) and CaF<Subscript>2</Subscript> (Fm3m) ↦ PbCl<Subscript>2</Subscript> (Pnma) ↦...</subscript></subscript></subscript></subscript></subscript></subscript></subscript></subscript>