Earnings management has attracted lots of academicians towards the research due to the emerging frauds and downfall of great corporate giants of the world. Mainly earnings measurement is based on the accounting estima...Earnings management has attracted lots of academicians towards the research due to the emerging frauds and downfall of great corporate giants of the world. Mainly earnings measurement is based on the accounting estimates which managers can easily manipulate for their self-interest. The study investigates the relationship between cost of capital and the earnings measurement for the Indian firms. Measurement of earnings is mostly computed by taking either discretionary accruals （DAC） or non-discretionary accruals （NDAC）. Present study has used Dechow, Sloan, and Sweeney （1995） model for earnings measurement and for analyzing the results. Panel data regression has also been used. Findings of the study conclude that DAC has a significant influence on cost of capital, but NDAC has no influence.展开更多
High-resolution ice core records covering long time spans enable reconstruction of the past climatic and environmental conditions allowing the investigation of the earth system's evolution. Preprocessing of ice co...High-resolution ice core records covering long time spans enable reconstruction of the past climatic and environmental conditions allowing the investigation of the earth system's evolution. Preprocessing of ice cores has direct impacts on the data quality control for further analysis since the conventional ice core processing is time-consuming, produces qualitative data, leads to ice mass loss, and leads to risks of potential secondary pollution. However, over the past several decades, preprocessing of ice cores has received less attention than the improvement of ice drilling, the analytical methodology of various indices, and the researches on the climatic and environmental significance of ice core records. Therefore, this papers reviews the development of the processing for ice cores including framework, design as well as materials, analyzes the technical advantages and disadvantages of the different systems. In the past, continuous flowanalysis(CFA) has been successfully applied to process the polar ice cores. However, it is not suitable for ice cores outside polar region because of high level of particles, the memory effect between samples, and the filtration before injection. Ice core processing is a subtle and professional operation due to the fragility of the nonmetallic materials and the random distribution of particles and air bubbles in ice cores, which aggravates uncertainty in the measurements. The future developments of CFA are discussed in preprocessing, memory effect, challenge for brittle ice, coupling with real-time analysis and optimization of CFA in the field. Furthermore, non-polluting cutters with many different configurations could be designed to cut and scrape in multiple directions and to separate inner and outer portions of the core. This system also needs to be coupled with streamlined operation of packaging, coding, and stacking that can be implemented at high resolution and rate, avoiding manual intervention. At the same time, information of the longitudinal sections could be scanned andidentified, and then classified to obtain quantitative data. In addition, irregular ice volume and weight can also be obtained accurately. These improvements are recorded automatically via user-friendly interfaces. These innovations may be applied to other paleomedias with similar features and needs.展开更多
文摘Earnings management has attracted lots of academicians towards the research due to the emerging frauds and downfall of great corporate giants of the world. Mainly earnings measurement is based on the accounting estimates which managers can easily manipulate for their self-interest. The study investigates the relationship between cost of capital and the earnings measurement for the Indian firms. Measurement of earnings is mostly computed by taking either discretionary accruals （DAC） or non-discretionary accruals （NDAC）. Present study has used Dechow, Sloan, and Sweeney （1995） model for earnings measurement and for analyzing the results. Panel data regression has also been used. Findings of the study conclude that DAC has a significant influence on cost of capital, but NDAC has no influence.
基金supported by the National Natural Science Foundation of China(Grant No.41630754)the State Key Laboratory of Cryospheric Science(SKLCS-ZZ-2017)CAS Key Technology Talent Program and Open Foundation of State Key Laboratory of Hydrology-Water Resources and Hydraulic Engineering(2017490711)
文摘High-resolution ice core records covering long time spans enable reconstruction of the past climatic and environmental conditions allowing the investigation of the earth system's evolution. Preprocessing of ice cores has direct impacts on the data quality control for further analysis since the conventional ice core processing is time-consuming, produces qualitative data, leads to ice mass loss, and leads to risks of potential secondary pollution. However, over the past several decades, preprocessing of ice cores has received less attention than the improvement of ice drilling, the analytical methodology of various indices, and the researches on the climatic and environmental significance of ice core records. Therefore, this papers reviews the development of the processing for ice cores including framework, design as well as materials, analyzes the technical advantages and disadvantages of the different systems. In the past, continuous flowanalysis(CFA) has been successfully applied to process the polar ice cores. However, it is not suitable for ice cores outside polar region because of high level of particles, the memory effect between samples, and the filtration before injection. Ice core processing is a subtle and professional operation due to the fragility of the nonmetallic materials and the random distribution of particles and air bubbles in ice cores, which aggravates uncertainty in the measurements. The future developments of CFA are discussed in preprocessing, memory effect, challenge for brittle ice, coupling with real-time analysis and optimization of CFA in the field. Furthermore, non-polluting cutters with many different configurations could be designed to cut and scrape in multiple directions and to separate inner and outer portions of the core. This system also needs to be coupled with streamlined operation of packaging, coding, and stacking that can be implemented at high resolution and rate, avoiding manual intervention. At the same time, information of the longitudinal sections could be scanned andidentified, and then classified to obtain quantitative data. In addition, irregular ice volume and weight can also be obtained accurately. These improvements are recorded automatically via user-friendly interfaces. These innovations may be applied to other paleomedias with similar features and needs.
