Accurate sea-level rise (SLR) vulnerability assessments are essential in developing effective management strategies for coastal systems at risk. In this study, we evaluate the effect of combining vertical uncertainties in Light Detection and Ranging (LiDAR) elevation data, datum transformation...

Sea-level rise (SLR) threatens islands and coastal communities due to vulnerable infrastructure and populations concentrated in low-lying areas. LiDAR (Light Detection and Ranging) data were used to produce high-resolution DEMs (Digital Elevation Model) for Kahului and Lahaina, Maui, to assess...

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This paper studies the role of conservative accounting standards in alleviating rational yet dysfunctional unobservable earnings manipulation. We show that when accounting numbers serve both the valuation role (in which potential investors use accounting reports to assess a firm's...

The average cash holdings of Chinese-listed firms decreased significantly after the split share structure reform in China, which specified a process that allowed previously nontradable shares held by controlling shareholders to be freely tradable on the exchanges. The reduction in cash holdings...