The objective of this study is to examine the association between debt holding and subjective wellbeing using data from China. In recent years, consumer credit markets have been emerging and Chinese households have started to borrow for consumption. Some statistics show warning signs that...

Using a multi-stage filtering procedure based on both algorithms and human judgement, we develop a Chinese Financial Sentiment Dictionary (CFSD) with the hope to help advance textual analysis of Chinese documents in accounting and finance. There are 1,489 negative words and 1,108 positive words...

Prior literature suggests changes in financial reporting improve investment decisions and forwards two non-exclusive mechanisms. First, financial reporting quality (FRQ) can lead to increased investment efficiency by lowering external information asymmetry. Second, changes in financial reporting...

This paper examines the relationship between annual report readability and firm performance and earnings persistence. This is motivated by the Securities and Exchange Commission's plain English disclosure regulations that attempt to make corporate disclosures easier to read for ordinary...

This paper examines the nature of virtual teams and their place in the networked economy. It presents a framework for categorising virtual teams and argues that fundamental changes have taken place in the business environment which force people and organisations to operate in 'two spaces'...

Film cooling is an essential external cooling technology in turbomachinery. In this paper, firstly, an original hole on the flat model was optimized with the RBNN surrogate model and CS optimization algorithm. The optimization variables are the laid-back angle( δ ), the expend angle( β ) and...