When a firm practices conservative accounting, changes in the amount of its investments
can affect the quality of its earnings. Growth in investment reduces reported earnings and …

We study the immediate and delayed market reaction to US Securities and Exchange
Commission (SEC) EDGAR 10-K filings. Unusual trading volumes and stock-price movements are …

In this paper we provide insights into the manner in which (relatively sparse) accounting
information, along with measures of Internet usage, is employed by the market in the valuation …

While prior research, as noted in our paper, often uses various accrual prediction models to
detect earnings management, not much is known about the accuracy, both relative and …

Trace elements in sphalerite and pyrite from six deposits at the Sichuan-Yunnan-Guizhou
lead–zinc metallogenic province were analysed to constrain the composition, distribution …

We recently demonstrated that muscle protein synthesis was stimulated to a similar extent in
young and elderly subjects during a 3-h amino acid infusion. We sought to determine if a …

Background Prevalences of Alzheimer disease (AD) and vascular dementia (VaD) in China
reportedly differ from those in Western countries. Objective To estimate prevalence of AD …

This paper examines how conservative accounting affects the relation between accounting
data and firm value. The analysis shows that conservative accounting can be characterized …

To counteract the debilitating progression of sarcopenia, a protein supplement should provide
an energetically efficient anabolic stimulus. We quantified net muscle protein synthesis in …

Cathode material of spent lithium-ion batteries was refined to obtain high value-added cobalt
and lithium products based on the chemical behaviors of metal in different oxidation states. …