We estimate a large data panel of carbon emissions by US firms with a machine learning algorithm known as XGBoost. We estimate scope 1 carbon emissions of listed firms from 2002 to 2021. This data set has broad coverage of 4111 firms per year as compared to 1675 firms provided by data vendors....

The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and unpredictable business outlooks. The study randomly selected...

Smooth mixtures, i.e. mixture models with covariate-dependent mixing weights, are very useful flexible models for conditional densities. Previous work shows that using too simple mixture components for modeling heteroscedastic and/or heavy tailed data can give a poor fit, even with a large...

The self-serving attribution bias ("SAB") refers to individuals taking responsibility for good outcomes and blaming others for bad outcomes. Consistent with the existence of managerial SAB, I find that managers tend to use more first-person pronouns (relative to second- and third-person...

This paper examines the information content of the forward-looking statements in the Management Discussion and Analysis section (MD&A) of 10-K and 10-Q filings using a Naive Bayesian machine learning algorithm. I find that firms with better current performance, lower accruals, smaller size,...

Design and synthesis of hierarchical self-assembly 2D channel silica (2D-CS) with mesoscopicshape control and developing of their application in catalysts have remained a challenge. Herein, we fabricated a series of 2D-CSx materials through hierarchical self-assembly of curved lamellar micelles...

Two-phase titanium alloy Ti-6Al-2Sn-4Zr-6Mo (TC19) has an excellent application prospect in aviation field. In order to study the hot deformation behavior and microstructure evolution mechanism of TC19 titanium alloy, hot compression tests were carried out at temperatures of 800-1050°C with...