Previous research argues that earnings quality, measured as the unsigned abnormal accruals, proxies for information asymmetries that affect cost of capital. We examine this argument directly in two stages. In the first stage, we estimate firms' exposure to an earnings quality factor in the...

The superhydrophobic photocatalytic self-cleaning coating has both physical and chemical self-cleaning properties, which has attracted wide attention of researchers in recent years. In this paper, ZnS superhydrophobic coating was prepared on the surface of zinc substrate by economic and...