scholarly journals Air Quality Uncertainty and Earnings Management

2020 ◽  
Vol 12 (15) ◽  
pp. 6098
Author(s):  
Sheng Yao ◽  
Yadan Liu
Keyword(s):  
Air Quality ◽  
Earnings Management ◽  
Reference Value ◽  
Quality Level ◽  
Quality Uncertainty ◽  
Political Costs ◽  
Northern Regions ◽  
Regional Air Quality ◽  
Quality Ranking ◽  
The Relationship

We empirically examine the influence of rising political costs from the air quality uncertainty caused by regional air quality fluctuations on firms′ earnings management. The results indicate that when air quality uncertainty increases, firms tend to increase their degree of earnings management and are more willing to carry out downward earnings management. We also find that the relationship is more obvious in the bottom-ten cities according to air quality ranking. Further evidence shows that the effect is most pronounced for less market-oriented regions, northern regions, manufacturing industries and firms with high asset-liability ratio and high media attention. In addition, we find that air quality uncertainty affects earnings management through the intermediary effect of government environmental investment. We explore the influence of the external environmental uncertainty on earnings management decisions, and the results have significant reference value for improving firms’ earnings quality level.

HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

2010 ◽  
Author(s):  
Fivi Anggraini
Keyword(s):  
Corporate Governance ◽  
Moral Hazard ◽  
Earnings Management ◽  
Conflict Of Interest ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Earning Management ◽  
Independent Directors ◽  
Relationship Of ◽  
The Relationship

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.

scholarly journals Description and Evaluation of the Fine Particulate Matter Forecasts in the NCAR Regional Air Quality Forecasting System

Atmosphere ◽  
2021 ◽  
Vol 12 (3) ◽  
pp. 302
Author(s):  
Rajesh Kumar ◽  
Piyush Bhardwaj ◽  
Gabriele Pfister ◽  
Carl Drews ◽  
Shawn Honomichl ◽  
...  
Keyword(s):  
Particulate Matter ◽  
Air Quality ◽  
Information Dissemination ◽  
Fine Particulate Matter ◽  
Model Errors ◽  
Air Quality Forecast ◽  
Fine Particulate ◽  
Regional Air Quality ◽  
Forecasting System ◽  
Air Quality Forecasting

This paper describes a quasi-operational regional air quality forecasting system for the contiguous United States (CONUS) developed at the National Center for Atmospheric Research (NCAR) to support air quality decision-making, field campaign planning, early identification of model errors and biases, and support the atmospheric science community in their research. This system aims to complement the operational air quality forecasts produced by the National Oceanic and Atmospheric Administration (NOAA), not to replace them. A publicly available information dissemination system has been established that displays various air quality products, including a near-real-time evaluation of the model forecasts. Here, we report the performance of our air quality forecasting system in simulating meteorology and fine particulate matter (PM2.5) for the first year after our system started, i.e., 1 June 2019 to 31 May 2020. Our system shows excellent skill in capturing hourly to daily variations in temperature, surface pressure, relative humidity, water vapor mixing ratios, and wind direction but shows relatively larger errors in wind speed. The model also captures the seasonal cycle of surface PM2.5 very well in different regions and for different types of sites (urban, suburban, and rural) in the CONUS with a mean bias smaller than 1 µg m−3. The skill of the air quality forecasts remains fairly stable between the first and second days of the forecasts. Our air quality forecast products are publicly available at a NCAR webpage. We invite the community to use our forecasting products for their research, as input for urban scale (<4 km), air quality forecasts, or the co-development of customized products, just to name a few applications.

scholarly journals The implication of the air quality pattern in South Korea after the COVID-19 outbreak

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Ja-Ho Koo ◽  
Jhoon Kim ◽  
Yun Gon Lee ◽  
Sang Seo Park ◽  
Seoyoung Lee ◽  
...  
Keyword(s):  
Air Quality ◽  
South Korea ◽  
Social Impact ◽  
Social Activity ◽  
Satellite Measurements ◽  
Ordinary Life ◽  
The Social ◽  
Regional Air Quality ◽  
Long Lifetime ◽  
Positive Effect

AbstractBy using multiple satellite measurements, the changes of the aerosol optical depth (AOD) and nitrogen dioxide (NO2) over South Korea were investigated from January to March 2020 to evaluate the COVID-19 effect on the regional air quality. The NO2 decrease in South Korea was found but not significant, which indicates the effects of spontaneous social distancing under the maintenance of ordinary life. The AODs in 2020 were normally high in January, but they became lower starting from February. Since the atmosphere over Eastern Asia was unusually stagnant in January and February 2020, the AOD decrease in February 2020 clearly reveals the positive effect of the COVID-19. Considering the insignificant NO2 decrease in South Korea and the relatively long lifetime of aerosols, the AOD decrease in South Korea may be more attributed to the improvement of the air quality in neighboring countries. In March, regional atmosphere became well mixed and ventilated over South Korea, contributing to large enhancement of air quality. While the social activity was reduced after the COVID-19 outbreak, the regional meteorology should be also examined significantly to avoid the biased evaluation of the social impact on the change of the regional air quality.

Dynamic evaluation of regional air quality model’s response to emission reductions in the presence of uncertain emission inventories

2011 ◽  
Vol 45 (24) ◽  
pp. 4091-4098 ◽  
Author(s):  
Sergey L. Napelenok ◽  
Kristen M. Foley ◽  
Daiwen Kang ◽  
Rohit Mathur ◽  
Thomas Pierce ◽  
...  
Keyword(s):  
Air Quality ◽  
Emission Inventories ◽  
Emission Reductions ◽  
Dynamic Evaluation ◽  
Regional Air Quality

scholarly journals Assessing the regional impacts of Mexico City emissions on air quality and chemistry

2009 ◽  
Vol 9 (11) ◽  
pp. 3731-3743 ◽  
Author(s):  
M. Mena-Carrasco ◽  
G. R. Carmichael ◽  
J. E. Campbell ◽  
D. Zimmerman ◽  
Y. Tang ◽  
...  
Keyword(s):  
Air Quality ◽  
Mexico City ◽  
Ozone Production ◽  
Anthropogenic Aerosol ◽  
Near Surface ◽  
Mixing Ratios ◽  
Regional Impacts ◽  
Photolysis Rates ◽  
Regional Air Quality ◽  
The Impact

Abstract. The impact of Mexico City (MCMA) emissions is examined by studying its effects on air quality, photochemistry, and on ozone production regimes by combining model products and aircraft observations from the MILAGRO experiment during March 2006. The modeled influence of MCMA emissions to enhancements in surface level NOx, CO, and O3 concentrations (10–30% increase) are confined to distances <200 km, near surface. However, the extent of the influence is significantly larger at higher altitudes. Broader MCMA impacts (some 900 km Northeast of the city) are shown for specific outflow conditions in which enhanced ozone, NOy, and MTBE mixing ratios over the Gulf of Mexico are linked to MCMA by source tagged tracers and sensitivity runs. This study shows that the "footprint" of MCMA on average is fairly local, with exception to reactive nitrogen, which can be transported long range in the form of PAN, acting as a reservoir and source of NOx with important regional ozone formation implications. The simulated effect of MCMA emissions of anthropogenic aerosol on photochemistry showed a maximum regional decrease of 40% in J[NO2→NO+O], and resulting in the reduction of ozone production by 5–10%. Observed ozone production efficiencies are evaluated as a function of distance from MCMA, and by modeled influence from MCMA. These tend to be much lower closer to MCMA, or in those points where modeled contribution from MCMA is large. This research shows that MCMA emissions do effect on regional air quality and photochemistry, both contributing large amounts of ozone and its precursors, but with caveat that aerosol concentrations hinder formation of ozone to its potential due to its reduction in photolysis rates.

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