VO 2 as a potential type of cathode material for aqueous Zn-ion batteries (AZIBs) has attracted increasing interest over the past few years, owing to the various oxidation states of vanadium and unique tunnel transport pathway. However, the major challenge for VO 2 is the absence of a...

How to set proper warranty lengths for different components is a common problem for manufacturers who produce end products when pricing. This study investigates a pricing game between a vertically integrated manufacturer and an exterior end-product manufacturer with the vertically integrated...

This study examines Big N auditors' client risk management strategy in response to the risk of upward (i.e., income-increasing) earnings management in the post-SOX era. Specifically, we empirically study the relation between clients' signed discretionary accruals and subsequent audit pricing and...

The primary objective of this study is to examine the effect of prior restructuring charges on analyst forecast revisions and accuracy. We find evidence that analysts respond differently to first-time restructuring firms than to repeat restructuring firms. Analysts revise their forecasts of both...

This study investigates the effectiveness of government intervention in rescuing bearish markets in a transition economy. Focusing on a pre- and a post-intervention period, the findings reveal that government intervention successfully rescued bearish markets in China and led to a fundamental...

Purpose – Relative performance evaluation (RPE) involves board comparisons of firm performance to that of a peer group when evaluating CEO performance. To date, research on RPE in the USA has typically relied on models where RPE is implicitly assumed. In contrast, Bannister and Newman provide...

This paper examines the economic effects of the adoption and implementation of performance-based budgeting (PBB) at the state government level. We examine the association between the implementation of PBB and aggregate state expenditures from the General Fund and Other State Funds, and further...

Differences in cultural philosophy at the national level have been theorized to affect business practices, legal systems, social behavior norms, educational achievements, and even the rate of economic growth. We extend this literature to examine the effect of national culture on government...