The structural features and gasification reactivity of chars derived from pyrolysis of a bituminous coal under Ar (Ar char) and CO2 atmosphere (CO2 char) have been investigated, respectively. The pyrolysis was performed in a fixed bed reactor at a final temperature of 700 °C and pressures...

Recent research challenges the notion that the Big 4 auditors provide a higher quality audit relative to non-Big 4 and suggests that the Big N effect could be due to self-selection. We contribute to this debate by controlling for pre-audit earnings quality, an important omitted variable in prior...

Applying path analysis, we examine how eXtensible Business Reporting Language (XBRL) in China affects the cost of equity capital. Using a one-group pre- and post-test design, we find that XBRL reduces the cost of equity capital and that XBRL strengthens the direct linkage of the inverse...