Under SFAS No. 159, U.S. firms have the option to measure debt liabilities at fair value, which results in recognition of unrealized gains and losses from debt valuation adjustments (DVA) when a firm's own credit risk changes. Critics have raised concerns about the counterintuitive income...

Accelerated share repurchases (ASRs) have gained popularity in recent years. At the inception of an ASR, a firm receives most of the shares that would be repurchased at the current stock price. At the completion of the ASR, the repurchase price is adjusted to the average stock price during the...

By investigating the effects of managerial ownership on shareholder wealth gains, this paper studies whether managers expropriate outsider shareholder interests in management buyouts. We find that the transaction premiums are negatively associated with the buyout managers' stock holdings, and...

The absolute value equation (AVE) is a nondifferentiable NP-hard and continuous optimization problem with a wide range of application, including linear programming, quadratic programming, and game theory. The AVE has several solution forms, such as single-peak, multi-peak, and high-dimension. In...

The optimal structure of a sinusoidal wavy plate fin heat sink with crosscut ( SWHS-WC) is determined by an efficient intelligent optimization method based on the Bayesian Optimization (BO) algorithm. The comprehensive thermal performance factor (TPF) is the objective function to associate with...

Our previous research show that BPA promotes the proliferation of uterine leiomyoma cells, and the high-throughput transcriptome sequencing results show that BPA causes changes in the gene expression levels of human uterine leiomyoma cells. After BPA intervention, human uterine leiomyoma cells...

Three similar thioamide chelating resins (TMCR, ATMCR and CDMCR) were prepared by modifying chloromethylated (CPS) and ammoniated polystyrene (APS) beads with thiourea, ammonium thiocyanate and carbon disulfide for the comparative study of Hg(II) adsorption in aqueous. The resins were...