This study investigates the impact of mandatory adoption of international financial reporting standards on accrual reliability. Using a large sample of Australian firm-years drawn from before and after the mandatory adoption of international financial reporting standards, we find that accrual...

Nonparametric comparison for panel count data is discussed. For the situation, most available approaches require that all subjects have the same observation process. However, such an assumption may not hold in reality. To address this, a new class of test procedures are proposed that allow...

There is the widespread existence of wave phenomena in physics, chemistry and biology. This clearly necessitates a study of traveling waves in depth and of the modeling and analysis involved. In the present paper, we study the Fisher equation by means of the first integral method, which is based...

Water thermal stratification exists in the discharging process of solar storage tanks, and a high efficiency of thermal stratification can greatly improve the discharging performance of solar tanks. The water tank with dimensions of 0.8 m (height) × 0.4 m (width) × 0.4 m (length) and three...

We study the percolation properties of the interacting classical dimer model on the square lattice by means of Monte Carlo simulations and finite-size scaling analysis. We define Ising clusters based on the dimer configuration; the percolation point of the clusters coincides with the critical...

This paper discusses parametric analysis of bivariate failure time data, which often occur in medical studies among others. For this, as in the case of univariate failure time data, exponential and Weibull models are probably the most commonly used ones. However, it is surprising that there seem...

Purpose This paper aims to address the issue of model discontinuity typically encountered in traditional Denavit-Hartenberg (DH) models. To achieve this, we propose the use of a local Product of Exponentials (POE) approach. Additionally, a modified calibration model is presented which takes into...