This paper seeks to understand the transmission and reception of legal rules as a component of the regulatory compliance process. It adopts a frontline approach (Almond and Gray 2017) to regulatory compliance that traces the grassroot functioning of compliance processes from regulator, to...

Using a set of hand-collected data, we study the economic consequences of FASB Staff Position APB 14-1, which was adopted in 2008 and intended to increase reported interest expense and decrease reported leverage. First, we document that issuers are more likely to respond to APB 14-1 by reducing...

The spread in the main international natural gas markets shows the characteristics of violent fluctuation, frequent mutation, and periodic evolution, which poses a great challenge to the safety and sustainable development of natural gas in China. Firstly, this paper used the CEEMDAN model to...

Internet healthcare is becoming increasingly popular, which allows doctor–patient communication through messages, phone calls, or videos. Considering stochastic heterogeneous behaviors of patients and physicians (e.g. time-dependent no-shows, service times), it is critical to determine the...