249,111 research outputs found
Axisymmetric stability criterion for two gravitationally coupled singular isothermal discs
Using the two-fluid formalism with the polytropic approximation, we examine
the axisymmetric stability criterion for a composite system of gravitationally
coupled stellar and gaseous singular isothermal discs (SIDs).Comment: 12 pages, 11 figures, accepted by MNRA
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The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism
This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS either increase or decrease accounting conservatism within the sample countries. With Mishkin test to market efficiency at valuation with disaggregated earning components, the results show that the accrual anomaly is not a generalized phenomenon within Europe, especially the Common Law countries. The market seems to be less able to distinguish abnormal accrual from normal accrual estimated by Jones model, which in term cause the mis-valuation of the future earnings forecast. Cross country characteristics examination, including law enforcement, protection of shareholder and accounting structure, etc. suggests that the change of accounting standard itself cannot solely improve the valuation information environment. Relevant commercial law should change to support IFRS to make accounting information informative and comparable
Construction of a surface air temperature series for Qingdao in China for the period 1899 to 2014
Abstract. We present a homogenized surface air temperature (SAT) time series at 2 m height for the city of Qingdao in China from 1899 to 2014. This series is derived from three data sources: newly digitized and homogenized observations of the German National Meteorological Service from 1899 to 1913, homogenized observation data of the China Meteorological Administration (CMA) from 1961 to 2014 and a gridded dataset of Willmott and Matsuura (2012) in Delaware to fill the gap from 1914 to 1960. Based on this new series, long-term trends are described. The SAT in Qingdao has a significant warming trend of 0.11 ± 0.03 °C decade−1 during 1899–2014. The coldest period occurred during 1909–1918 and the warmest period occurred during 1999–2008. For the seasonal mean SAT, the most significant warming can be found in spring, followed by winter. The homogenized time series of Qingdao is provided and archived by the Deutscher Wetterdienst (DWD) web page under overseas stations of the Deutsche Seewarte (http://www.dwd.de/EN/ourservices/overseas_stations/ueberseedoku/doi_qingdao.html) in ASCII format. Users can also freely obtain a short description of the data at https://doi.org/https://dx.doi.org/10.5676/DWD/Qing_v1 And the data can be downloaded at http://dwd.de/EN/ourservices/overseas_stations/ueberseedoku/data_qingdao.txt
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