Source mobile recording device identification aims to identify the source device through intrinsic audio characteristics, and it has been widely employed in various digital audio forensic scenarios. However, the existing methods have the problem of separating the short-term spatial information...

Traditional theories of capital structure imply a consistent relationship between firm profitability and firm leverage. Empirical data, however, suggest that the relationship is not monotonic. In the cross-section of firms, non-profitable firms become significantly more leveraged as losses...