From the perspective of high-quality acquirers (with generated goodwill), this study analyses the conflicting issues in the formation, recognition and subsequent measurement of goodwill and finds that good enterprises are not willing to make a timely provision for goodwill impairment, and the...

Although economic processes and systems are in general simple in nature, the underlying dynamics are complicated and seldom understood. Recognizing this, in this paper we use a nonstationary-conditional Markov process model of observed aggregate data to learn about and recover causal influence...

Many financial theories emphasize the positive relationship between information disclosure and firm performance. However, disclosure of information can harm a firm if others make strategic use of the information. In this paper, we test the effect of information disclosure on performance. Using a...

Research shows that innovations contribute to a firm's performance such as market value. However, research is less specific concerning how innovations contribute to market value. Simplistic assumptions are often made such as additivity, which assumes that the bundle of innovations can be...

Decrease of chlorophyll and photosynthetic efficiency co-occur during aging-leaf senescence. Here, we reported the positive functions of melatonin (MT) on delaying leaf senescence of cucumber plants. Results showed that natural leaf senescence induced the accumulation of endogenous MT and...

This paper presents three-dimensional modified micromixers with staggered E-shape mixing units. Numerical analysis shows that an excellent mixing performance can be achieved in three-dimensional staggered E-shape mixers (3D SEMs) based on splitting-and-recombine (SAR) and chaotic advection...

The consensus on sustainable development is now global. However, carbon risk constrains the operation, investment and financing activities of enterprises. Is carbon risk beneficial for enterprises to improve investment efficiency? Can carbon regulations result in a win–win situation for both...

With the increasingly stringent global restrictions on carbon emissions, enterprises are facing increasing carbon risks, which would drive up enterprise costs. However, at the same time, the increase of carbon risks may also force enterprises to improve investment efficiency by optimizing...