Our paper examines calendar effects in Chinese stock market, particularly monthly and daily effects. Using individual stock returns, we observe the change of the calendar effect over time. In Shanghai and Shenzhen, the year-end effect was strong in 1991 -- but disappeared later. As the Chinese...

This paper presents models that predict two recreational fishing trip parameters: the length of a trip and the timing of a trip within a year. A discrete choice (logit) model linking the choice of trip timing to calendar events, the demographic characteristics of anglers as well as the nature of...

Identifying representative locations that estimate mean soil water content (SWC) for an area of interest is one of the most important applications of the concept of temporal stability but typically requires extensive sampling on multiple occasions. This study aimed to examine the feasibility of...

Climate change and the proposed Murray-Darling Basin Plan both result in less water for irrigation. Climate change is projected to take water from all uses including the environment, whereas the likely sustainable diversion limit in the Plan aims (amongst other things) to return water to the...

The critical behavior of nonlinear properties is studied in d-dimensional percolating weakly nonlinear normal conductor (N)–insulator (I) composites near the percolation threshold, in which the concentration p of normal conductor (N) obeys weakly nonlinear current density (J)-electric field...

Our logit models explain positive or negative short–term market reactions due to equity transfers in China. In contrast to former studies, we classify transfers into private transactions, privatisations, transfers among state–owned enterprises (SOEs) and nationalisations. We...

We review and summarize accounting literature that examines whistleblowing in the accounting context. We organize our review around the five determinants of whistleblowing identified by Near and Miceli (1995). The first determinant is characteristics of the whistleblower. Studies related to this...

Purpose This paper aims to investigate the relationship between earnings management and media reports, assess the roles played by the media in determining the reputation mechanism and examine whether the media has an influence on executives’ behavior in the case of earnings management....

Purpose – The purpose of this study is to explore the relationships among business strategy, market competition and earnings management. Design/methodology/approach – This paper uses 2,037 Chinese A-share listed firms from 2010 to 2012 to test the research questions using regression...