Cyber-Nationalism in China: Challenging Western Media Portrayals of Internet censorship in China

Reseña/Review (Jiang, Y., "Cyber-nationalism in China: challenging Western media portrayals of internet censorship in China". University of Adelaide, ISBN: 9780987171894, 156 págs., 2012)Book review: Jiang, Y. (2012). Cyber-nationalism in China: Challenging Western media portrayals of internet censorship in China. University of Adelaide Press.Book review: Jiang, Y. (2012). Cyber-nationalism in China: Challenging Western media portrayals of internet censorship in China. University of Adelaide Press

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

Resume: Jiang Jie

This resume is scripted in English. (Jerry Wu\u2723).https://digital.kenyon.edu/zhoudocs/1130/thumbnail.jp

Perceived uncertainty and behavioral logic: Temporality and unanticipated consequences in the new venture creation process

This is the author accepted manuscript. The final version is available from Elsevier via the DOI in this record.In this study, drawing on effectuation theory, we combine analytical strategies for process data to examine inductively and theorize how founder teams' perceptions of uncertainty and behavioral logics develop during new venture creation processes. The results reveal four phases and suggest a possible evolution from a causal conditional relationship between perceived uncertainty and behavioral logics to an integrative relationship. We bring to light the notion of temporality and unanticipated consequences, discuss their central roles in perceived uncertainty, effectuation, and causation, and offer revelatory insights into why and when effectuation is used in relation to uncertainty and entrepreneurial action

Comment on "Prediction of lattice constant in cubic perovskites"

In a recent work by Jiang et al. [J. Phys. Chem. Solids 67 (2006) 1531-1536], the interrelationship between lattice constant, ionic radii and tolerance factor of cubic perovskites has been established and an empirical equation was obtained. However, the assumption of incorrect ionic coordination led to an incorrect mathematical expression even though the average relative errors between predicted and observed lattice constants of 132 materials were below 1%. Here, corrected coefficients for that empirical expression are obtained, which would likely be useful for investigation of general perovskite materials