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This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
We all come across situations that are fearful and least expected in our lives. At certain times, we wish, “If I have a chance to travel back to the past, I could not make it happen.” But we know it won’t happen in reality. What if I tell Arya Mayanti, who messed up her life judging too quickly, has got an opportunity to travel back in time. Will she be able to correct her mistakes or realize it’s all for a good cause? Experience her timeless world, and fall in love with her incredible journey.
In this book, we synthesize a rich and vast literature on econometric challenges associated with accounting choices and their causal effects. Identi?cation and es- mation of endogenous causal effects is particularly challenging as observable data are rarely directly linked to the causal effect of interest. A common strategy is to employ logically consistent probability assessment via Bayes’ theorem to connect observable data to the causal effect of interest. For example, the implications of earnings management as equilibrium reporting behavior is a centerpiece of our explorations. Rather than offering recipes or algorithms, the book surveys our - periences with accounting and econometrics....
Driven by continuing pursuits in device miniaturization and performance improvement, emergent micro- and nanomaterials hold the keys to enabling next-generation technologies in optical, infrared, and terahertz applications, owing to their unique properties and strong responses in these frequency bands. Development of these fascinating materials has triggered a number of opportunities in the applied sciences, and some have even made their impact in the market. Emergent Micro- and Nanomaterials for Optical, Infrared, and Terahertz Applications reviews state-of-the-art developments in various emergent materials and their implementation in applications such as sensors, waveplates, communications...
This book details 2D nanomaterials, and their important applications—including recent developments and related scalable technologies crucial to addressing strong societal demands of energy, environmental protection, and worldwide health concerns—are systematically documented. It covers syntheses and structures of various 2D materials, electrical transport in graphene, and different properties in detail. Applications in important areas of energy harvesting, energy storage, environmental monitoring, and biosensing and health care are elaborated. Features: Facilitates good understanding of concepts of emerging 2D materials and its applications. Covers details of highly sensitive sensors using 2D materials for environmental monitoring. Outlines the role of 2D materials in improvement of energy harvesting and storage. Details application in biosensing and health care for the realization of next-generation biotechnologies for personalized health monitoring and so forth. Provides exclusive coverage of inorganic 2D MXenes compounds. This book is aimed at graduate students and researchers in materials science and engineering, nanoscience and nanotechnology, and electrical engineering.
This book presents a state-of-the-art overview of the research and development in designing electrode and electrolyte materials for Li-ion batteries and supercapacitors. Further, green energy production via the water splitting approach by the hydroelectric cell is also explored. Features include: • Provides details on the latest trends in design and optimization of electrode and electrolyte materials with key focus on enhancement of energy storage and conversion device performance • Focuses on existing nanostructured electrodes and polymer electrolytes for device fabrication, as well as new promising research routes toward the development of new materials for improving device performance...
This book presents comprehensive reviews on the latest developments of nanotechnologies to detect and remove pollutants in water, air and food. Polymer nanocomposites, nanoparticles from microbes and application of nanotechnologies for desalination and agriculture are also addressed. Pollution of water and air by contaminants and diseases is a major health issue leading globally to millions of deaths yearly, according to the World Health Organization, and such an issue requires advanced methods to clean environmental media.
Photoelectrochemical processes due to the symbiosis of photochemical and electrochemical processes result in unique reaction pathways and products. This technique catalysed by nanomaterials is extensively used to harness sunlight for production of fuels and chemical feedstocks. This book explains the basic concepts of photoelectrochemistry as well as their application in the generation of solar fuels from water, CO2 and N2 as feedstocks. It also contains standard methodologies and benchmarks of fuel production including current state of the art in nanocatalysts as well as their mechanism of action. This book: Explores fundamentals and real-time applications of photoelectrochemistry in fuel generation Reviews basic theory and best-known catalysts and best conditions/processes for fuel generation in each of the chapters Covers standard methodologies, processes, and limitations for large-scale applications Focusses on sustainable production of fuels from renewable energy and resources This book aims at graduate students/researchers in chemical, energy and materials engineering.
The integration of accounting and the economics of information developed by Joel S. Demski and those he inspired has revolutionized accounting thought. This volume collects papers on accounting theory in honor of Professor Demski. The book also contains an extensive review of Professor Demski’s own contributions to the theory of accounting over the past four decades.
This book covers the whole range of gas sensing aspects starting from basics, synthesis, processing, characterization, and application developments. All sub-topics within the domain of gas sensors such as active materials, novel nanomaterials, working mechanisms, fabrication techniques, computational approach, and development of microsensors, and latest advancements such as the Internet of Things (IoT) in gas sensors, and nanogenerators, are explained as well. Related manufacturing sections and proposed direction of future research are also reviewed. Features: Covers detailed state-of-the-art specific chemiresistive sensing materials. Presents novel nanomaterial platforms and concepts for resistive gas sensing. Reviews pertinent aspects of smart sensors and IoT sensing. Explains nanotechnology-enabled experimental findings, and future directions of smart gas sensing technology. Explores implication of latest advancements such as IoT in gas sensors, and nanogenerators. This book is aimed at academic researchers and professionals in sensors and actuators, nanotechnology, and materials science.