The Earning Management of the Chemical Industry in the Antidumping Investigation---Empirical Data from China Listed Company

International quality management standard (QMS) ISO 9001 became widely accepted as a framework for product and/or services quality improvement. There are recent research conducted in order to define relationships and effects between the applied QMS and financial and/or non-financial business parameters. The effects of the applied pharmaceutical quality system (PQS) on the business performances in Serbian pharmaceutical-chemical industry are analyzed in this paper using multivariate linear regression analysis. The empirical data were collected using a survey that was performed among experts from Serbian pharmaceutical-chemical industrial sector during 2010. An extensive questionnaire was used in the survey, grouping the questions in eight groups: Implementation of pharmaceutical quality system (AQ), Quality/strategy planning (QP), Human resource management (HR), Supply management (SM), Customer focus (CF), Process management (PM), Continuous improvement (CI), and Business results (BR). The primary goal of the research was to analyze the effects of the elements of first seven groups (AQ, QP, HR, SM, CF, PM, and CI) that present various aspects of the implementation of PQS, on the elements of business results (BR). Based on empirical data, regression relations were formed to present the effects of all considered elements of PQS implementation on the business performance parameters (BR). The positive effects of PQS implementation on the business performances such as the assessment of performance indicators, continual products and/or services quality improvement, and efficient problem solving, are confirmed in the presented research for the Serbian pharmaceutical-chemical industrial sector. The results of the presented research will create a room for the improvement of the existing models in application, and for attracting interested parties that aim to commence this business standardization process. Hence, implementation of PQS is not only the regulatory requirement or advertising movement, but very important issue for the development and improvement of business performances.

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The Impact of Corporate Governance and Investor Confidence on Earning Management: Evidence from Thai-Listed Company

Asian Social Science ◽

10.5539/ass.v14n6p123 ◽

2018 ◽

Vol 14 (6) ◽

pp. 123

Author(s):

Thanapin Attarit

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Stock Exchange ◽

Listed Company ◽

Sampling Technique ◽

Earning Management ◽

Annual Data ◽

Investor Confidence ◽

Stock Exchange Of Thailand ◽

The Impact

The aim of the research is to study impact of corporate governance and information of investor confidence on earning management of firms listed on the Stock Exchange of Thailand. Stratified random sampling technique was employed in order to obtain the required sample of 408 Thai-listed companies. The study have excluded financial companies because their capital structure and profit are different. The study uses annual data of companies in 2015. The results showed that the highest shareholders impact on earning management, the proportion of institutional investors influencing both the earning management and investor confidence, and companies with BIG4 have an influence on investors' confidence. However, board size and CEOs Duality did not find any influence on earning management and investor confidence.

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Corporate Social Responsibility, Corporate Governance and Investment Efficiency-Based on the empirical data of listed company on GEM

Proceedings of the 2016 International Conference on Management Science and Innovative Education ◽

10.2991/msie-16.2016.68 ◽

2016 ◽

Author(s):

Zhilan Huang ◽

Xine Zhao

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Empirical Data ◽

Listed Company ◽

Investment Efficiency ◽

Corporate Social

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The Effect of the Global Financial Crisis on Earning Management in Tehran Stock Exchange (Evidence From of the Products of Petroleum and Chemical Industry)

Journal of Business & Financial Affairs ◽

10.4172/2167-0234.1000213 ◽

2016 ◽

Vol 05 (04) ◽

Author(s):

Rezaei M ◽

Neghabi ZH

Keyword(s):

Financial Crisis ◽

Chemical Industry ◽

Global Financial Crisis ◽

Stock Exchange ◽

Earning Management ◽

The Global Financial Crisis

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The Clinical, Roentgenological and Morphological Effects of an Acute Exposure of Phosgene on the Lungs of Dogs

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100065237 ◽

1971 ◽

Vol 29 ◽

pp. 236-237

Author(s):

R. F. Bils ◽

W. F. Diller ◽

F. Huth

Keyword(s):

Latent Period ◽

Chemical Industry ◽

Toxic Substance ◽

Lung Edema ◽

X Rays ◽

Beagle Dogs ◽

Male And Female ◽

Morphological Alterations ◽

Before And After ◽

Electron Microscopes

Phosgene still plays an important role as a toxic substance in the chemical industry. Thiess (1968) recently reported observations on numerous cases of phosgene poisoning. A serious difficulty in the clinical handling of phosgene poisoning cases is a relatively long latent period, up to 12 hours, with no obvious signs of severity. At about 12 hours heavy lung edema appears suddenly, however changes can be seen in routine X-rays taken after only a few hours' exposure (Diller et al., 1969). This study was undertaken to correlate these early changes seen by the roengenologist with morphological alterations in the lungs seen in the'light and electron microscopes.Forty-two adult male and female Beagle dogs were selected for these exposure experiments. Treated animals were exposed to 94.5-107-5 ppm phosgene for 10 min. in a 15 m3 chamber. Roentgenograms were made of the thorax of each animal before and after exposure, up to 24 hrs.

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An empirical review of gambling expansion and gambling-related harm

SUCHT - Zeitschrift für Wissenschaft und Praxis / Journal of Addiction Research and Practice ◽

10.1024/0939-5911/a000563 ◽

2018 ◽

Vol 64 (5-6) ◽

pp. 295-306 ◽

Cited By ~ 8

Author(s):

Debi A. LaPlante ◽

Heather M. Gray ◽

Pat M. Williams ◽

Sarah E. Nelson

Keyword(s):

Literature Review ◽

Peer Review ◽

Empirical Data ◽

Empirical Studies ◽

Expansion Method ◽

Responsible Gambling ◽

Review Literature ◽

Evidence Based ◽

Empirical Comparison ◽

Related Harm

Abstract. Aims: To discuss and review the latest research related to gambling expansion. Method: We completed a literature review and empirical comparison of peer reviewed findings related to gambling expansion and subsequent gambling-related changes among the population. Results: Although gambling expansion is associated with changes in gambling and gambling-related problems, empirical studies suggest that these effects are mixed and the available literature is limited. For example, the peer review literature suggests that most post-expansion gambling outcomes (i. e., 22 of 34 possible expansion outcomes; 64.7 %) indicate no observable change or a decrease in gambling outcomes, and a minority (i. e., 12 of 34 possible expansion outcomes; 35.3 %) indicate an increase in gambling outcomes. Conclusions: Empirical data related to gambling expansion suggests that its effects are more complex than frequently considered; however, evidence-based intervention might help prepare jurisdictions to deal with potential consequences. Jurisdictions can develop and evaluate responsible gambling programs to try to mitigate the impacts of expanded gambling.

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Under- and Over-Estimation

Experimental Psychology (formerly Zeitschrift für Experimentelle Psychologie) ◽

10.1027/1618-3169/a000064 ◽

2011 ◽

Vol 58 (1) ◽

pp. 39-49 ◽

Cited By ~ 34

Author(s):

Virginie Crollen ◽

Julie Castronovo ◽

Xavier Seron

Keyword(s):

Empirical Data ◽

Accurate Estimation ◽

Numerical Estimation ◽

Production Task ◽

Estimation Task ◽

Reproduction Task ◽

Perception Task ◽

Adult Participants ◽

Mapping Hypothesis ◽

Task Perception

Over the last 30 years, numerical estimation has been largely studied. Recently, Castronovo and Seron (2007) proposed the bi-directional mapping hypothesis in order to account for the finding that dependent on the type of estimation task (perception vs. production of numerosities), reverse patterns of performance are found (i.e., under- and over-estimation, respectively). Here, we further investigated this hypothesis by submitting adult participants to three types of numerical estimation task: (1) a perception task, in which participants had to estimate the numerosity of a non-symbolic collection; (2) a production task, in which participants had to approximately produce the numerosity of a symbolic numerical input; and (3) a reproduction task, in which participants had to reproduce the numerosity of a non-symbolic numerical input. Our results gave further support to the finding that different patterns of performance are found according to the type of estimation task: (1) under-estimation in the perception task; (2) over-estimation in the production task; and (3) accurate estimation in the reproduction task. Moreover, correlation analyses revealed that the more a participant under-estimated in the perception task, the more he/she over-estimated in the production task. We discussed these empirical data by showing how they can be accounted by the bi-directional mapping hypothesis ( Castronovo & Seron, 2007 ).

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