We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong Kong. Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative to the clients of non-Big 4 auditors. Further, we find...

The proportion of non-performing loans (NPLs) constitutes an objective measure of capital adequacy for individual banks and is one of the critical indicators of a country's economic efficiency. Beginning with the United States in the late 1980s, there has been a succession of non-performing loan...

We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong Kong. Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative to the clients of non-Big 4 auditors. Further, we find...

Climate change makes extreme droughts more frequent with heavy economic losses in China, thus this study aims to evaluate China's regional vulnerability to drought and propose proper mitigation strategies for drought-vulnerable areas. In this paper, an integrated index containing exposure,...

This paper analyzes the long-term relationships between hydropower generation and climate factors (precipitation), hydropower generation capacity (installed capacity of hydropower station) to quantify the vulnerability of renewable energy production in China for the case of hydropower...

Given an input graph Gin =(V,E_in), we consider the problem of designing a sparse subgraph G = (V, E) with E ⊆ E_in that supports a large matching after some nodes in V are randomly deleted. We study three families of sparse graph designs (namely, Clusters, Rings, and Erdős-Rényi graphs) and...

The acceleration of industrialization has increased the discharge of chromium-containing wastewater, posing serious threat to environment and human health. To reduce Cr(VI) in wastewater and improve resource utilization of solid waste, coal gangue and rape straw were initially used to prepare...

Herein, feedstock (pinewood, rice straw, and dairy manure) and pyrolysis temperature (300, 500, and 700 °C) were selected as the influencing factors of properties of biochar (BC) to identify the contribution of biochar’s matrix on Cr(VI) removal by BC-supported sulfidated zero-valent iron...