Do Analysts’ Cross-year Revisions Contain Information about Audit Adjustment? Evidence from the Chinese Capital Market

Qingqing Liu,Songsheng Chen,Zhili Tian 한국증권학회 2021 Asia-Pacific Journal of Financial Studies Vol.50 No.4

This study tests the information content of changes in analysts’ earnings forecasts. Using audit adjustment data from China, this study investigates whether changes in analysts’ crossyear forecast revisions reflect audit information. The results show that the cross-year revision of analysts’ earnings per share forecasts is positively related to the magnitude of audit adjustment, which may be mainly due to analysts’ communication with management. Furthermore, analysts who display higher forecast frequency, who issue their last forecast closer to the day the annual report is announced, or who show better forecast performance reflect a greater amount of audit information in their cross-year forecast revisions.

Merry Christmas illustration

Liu Qingqing 한국콘텐츠학회 2023 ICCC International Digital Design Invitation Exhib Vol.2023 No.12

Merry Christmas illustration

Liu Qingqing 한국콘텐츠학회 2023 한국콘텐츠학회 ICCC 논문집 Vol.2023 No.12

HOW CHINESE CONSUMERS RESPONSE TO FOOD NUTRITION CLAIM

Jingwen Liu,Peng Zou,Qingqing Lu 글로벌지식마케팅경영학회 2016 Global Marketing Conference Vol.2016 No.7

With increasing income and education, requirements to product quality are getting higher in China. Specifically, people tend to nutrition and health now. Food safety has attracted increasing attention due to its importance. The nutrition claims on packaging became one of the most important standards to decide whether to buy. A great deal of research has focused on consumer responses (e.g., Hieke and Taylor 2012; Parker & Lehmann 2014; Shah et al. 2014) to the influx of product information to markets. Topics of research included the impact on consumers’ beliefs with regards to products (Ford et al. 2005), purchasing behavior (Nikolova and Inman 2015), and information processing behavior (Moorman 1990). The diversity of consumer responses is based on consumer differences (Moorman 1990), and health- and nutrition-related (HNR) claims (Choi et al. 2013). Although a great deal of research has addressed the influence of product information disclosure on the market, these studies have focused almost exclusively on developed economies. Going forward it is very likely that emerging markets will play a more important part in corporate strategic planning, as opposed to something considered after making plans for long developed markets. Thus, the impact of market information is likely to matter more and more to those global marketers operating in emerging markets. To fill the research gaps, we investigated how the existence and forms of nutrition claims affect the purchase intention of consumers in China. We explore the moderating role of consumer’s nutrition knowledge. We combine simulation experiment and questionnaire and design two experiments: Experiment 1 is about the existence of nutrition claims, we want to know how the existence of nutrition claims affects the purchase intention of consumers. Experiment 2 which is 2(health claims Vs function claims)×2 (promotion Vs prevention) test is to find out how the claim presentation forms impact the purchase intention of consumers. In experiment 1, we required the subjects to choose one setting randomly and fill in the questionnaires according to their choices. We collected 315 effective questionnaires of experiment 1and 156 effective questionnaires of experiment 2. The results show that: (1) The existence of nutrition claims affects the purchase intention of consumers. specifically, compared with the product without health claims, consumers tend to choose the one with health claims, and compared with the product without function claims, consumers tend to choose the one with health claims.(2)Nutrition knowledge plays a positively role. Nutrition knowledge can change the effect of the existence of health claims and function claims on purchase intention.(3) Consumer trust only plays a partly moderate role. The consumer trust can increase the effect of the existence of function claims but not health claims on purchase intention.(4)The forms of nutrition claims affect consumers purchase intention. Consumers tend to choose the product with promotion claims more than the one with prevention claims.(5) Nutrition knowledge plays a positively role, it can improve the effect of the forms of health claims on purchase intention. The more nutritional knowledge does consumers comprehend, the more sensitive to the product with promotion claims they are.(6)Consumer trust also plays a positively role. The higher Consumer trust does consumers maintain, the more sensitive to the product with promotion claims they are.

Colorimetric H2O2 Detection Using Ag-Nanoparticle-Decorated Silica Microspheres

Zhikun Zhang,Qingqing Liu,Yumin Liu,Ran Qi,Lilong Zhou,Zhengjie Li,Jimmy Yun,Runjing Liu,Yongqi Hu 성균관대학교(자연과학캠퍼스) 성균나노과학기술원 2020 NANO Vol.15 No.02

In view of the importance of convenient and rapid H2O2 detection for biological analysis, we herein propose Ag nanoparticle (NP)-decorated silica microspheres as a probe for instant and non-enzymatic on-site colorimetric detection of H2O2. The surface hydroxyl groups of silica microspheres were reacted with (3-mercaptopropyl)trimethoxysilane to afford thiolated microspheres that subsequently bind Ag NPs. The oxidation of residual –SH groups on the silica surface to –S–S– moieties in the presence of H2O2 induces the aggregation of decorated microspheres and is accompanied by a color change. Sensor response is found to be proportional to H2O2 concentration in the range from 100 nM to 1 mM, with UV–Vis and colorimetric detection limits determined as 10 -8 M and 10 -5 M, respectively. The developed platform is successfully used to detect H2O2 in simulated human urine and is, therefore, concluded to be sufficiently stable and selective for practical applications.

Study on the progressive collapse resistance of CP-FBSP connections in LCFST frame structe

Qingqing Xiong,Wenbo Wu,Wang Zhang,Zhihua Chen,Hongbo Liu,Tiancheng Su 국제구조공학회 2022 Steel and Composite Structures, An International J Vol.44 No.3

When the vertical load-bearing members in high-rise structures fail locally, the beam-column joints play an important role in the redistribution of the internal forces. In this paper, a static laboratory test of three full-scale flush flange beam-reinforced connections with side and cover plates (CP-FBSP connection) with double half-span steel beams and single Lshaped columns composed of concrete-filled steel tubes (L-CFST columns) was conducted. The influence of the side plate width and cover plate thickness on the progressive collapse resistance of the substructure was thoroughly analyzed. The failure mode, vertical force-displacement curves, strain variation, reaction force of the pin support and development of internal force in the section with the assumed plastic hinge were discussed. Then, through the verified finite element model, the corresponding analyses of the thickness and length of the side plates, the connecting length between the steel beam flange and cover plate, and the vertical-force eccentricity were carried out. The results show that the failure of all the specimens occurred through the cracking of the beam flange or the cover plate, and the beam chord rotations measured by the test were all greater than 0.085 rad. Increasing the length, thickness and width of the side plates slightly reduced the progressive collapse resistance of the substructures. The vertical-force eccentricity along the beam length reduced the progressive collapse resistance of the substructure. An increase in the connecting length between the beam flange and cover plate can significantly improve the progressive collapse resistance of substructures.

ZIF-8 Modified Nanofiber Composite Window Screen for Efficient Indoor PM2.5 and Formaldehyde Removal

Fan Liu,Tong Lu,Wanjun Bu,Hewei Xiang,Junjie Yang,Junli Li,Xu Zhao,Weili Shao,Qingqing Ni,Jianxin He 한국섬유공학회 2022 Fibers and polymers Vol.23 No.8

Because people spend a lot of time indoors every day, the presence of particulate matter with a diameter less than2.5 μm (PM2.5) and volatile organic molecular substances in indoor air adversely affect public health. These toxic compoundscan be removed from the air using high-efficiency air-filter materials with adsorption capacity. Metal-organic frameworks(MOFs) are among the most suitable materials for air purification as they are synthetic porous materials with excellentadsorption ability. In this study, the zeolitic imidazolate framework-8 (ZIF-8) is uniformly grown on the surface ofpolyacrylonitrile (PAN) nanofibers using an in situ growth method to prepare ZIF-8@PAN nanofiber composite membranes. The nanofiber composite membrane effectively removes PM2.5 and formaldehyde from the air. After loading the optimalamount of ZIF-8, the filtration efficiency of the nanofiber membrane for salt aerosol with a diameter of 0.3 μm increases from90.3 % to 96.9 %, and the removal rate of formaldehyde becomes 98 % within 20 min in the enclosed space of the laboratory. Moreover, after five repeated tests, the formaldehyde adsorption rate remains above 80 %. In addition, ZIF-8@PANnanofiber membranes are used to fabricate anti-haze window screens, which have great potential to improve indoor airquality and mitigate related health risks.

Cyclophosphamide-induced HCN1 channel upregulation in interstitial Cajal-like cells leads to bladder hyperactivity in mice

Qian Liu,Zhou Long,Xingyou Dong,Teng Zhang,Jiang Zhao,Bishao Sun,Jingzhen Zhu,Jia Li,Qingqing Wang,Zhenxing Yang,Xiaoyan Hu,Longkun Li 생화학분자생물학회 2017 Experimental and molecular medicine Vol.49 No.-

Hyperpolarization-activated cyclic nucleotide-gated (HCN) channels are confirmed to be expressed in bladder interstitial Cajal-like cells (ICC-LCs), but little is known about their possible role in cystitis-associated bladder dysfunction. The present study aimed to determine the functional role of HCN channels in regulating bladder function under inflammatory conditions. Sixty female wild-type C57BL/6J mice and sixty female HCN1-knockout mice were randomly assigned to experimental and control groups, respectively. Cyclophosphamide (CYP)-induced cystitis models were successfully established in these mice. CYP treatment significantly enhanced HCN channel protein expression and Ih density and significantly altered bladder HCN1 channel regulatory proteins. Carbachol (CCH) and forskolin (FSK) exerted significant effects on bladder ICC-LC [Ca2+]i in CYP-treated wild-type (WT) mice, and HCN1 channel ablation significantly decreased the effects of CCH and FSK on bladder ICC-LC [Ca2+]i in both naive and CYP-treated mice. CYP treatment significantly potentiated the spontaneous contractions and CCH (0.001–10 μM)-induced phasic contractions of detrusor strips, and HCN1 channel deletion significantly abated such effects. Finally, we demonstrated that the development of CYP-induced bladder overactivity was reversed in HCN1 / mice. Taken together, our results suggest that CYP-induced enhancements of HCN1 channel expression and function in bladder ICC-LCs are essential for cystitis-associated bladder hyperactivity development, indicating that the HCN1 channel may be a novel therapeutic target for managing bladder hyperactivity.

Increased Piezo1 channel activity in interstitial Cajal-like cells induces bladder hyperactivity by functionally interacting with NCX1 in rats with cyclophosphamide-induced cystitis

Qian Liu,Bishao Sun,Jiang Zhao,Qingqing Wang,Fan An,Xiaoyan Hu,Zhenxing Yang,Jie Xu,Mingjia Tan,Longkun Li 생화학분자생물학회 2018 Experimental and molecular medicine Vol.50 No.-

The Piezo1 channel is a mechanotransduction mediator, and Piezo1 abnormalities have been linked to several clinical disorders. However, the role of the Piezo1 channel in cystitis-associated bladder dysfunction has not been documented. The current study aimed to discover the functional role of this channel in regulating bladder activity during cyclophosphamide (CYP)-induced cystitis. One hundred four female rats were randomly assigned to the control, CYP-4h, CYP-48h and CYP-8d groups. CYP successfully induced acute or chronic cystitis in these rats. CYP treatment for 48h or 8d significantly increased Piezo1 channel expression in bladder interstitial Cajal-like cells (ICC-LCs), and the increase in CYP-8d rats was more prominent. In addition, 2.5 μM Grammostola spatulata mechanotoxin 4 (GsMTx4) significantly attenuated bladder hyperactivity in CYP-8d rats by inhibiting the Piezo1 channel in bladder ICCLCs. Furthermore, by using GsMTx4 and siRNA targeting the Piezo1 channel, we demonstrated that hypotonic stressinduced Piezo1 channel activation significantly triggered Ca2+ and Na+ influx into bladder ICC-LCs during CYPinduced chronic cystitis. In addition, the Piezo1 channel functionally interacted with the relatively activated reverse mode of Na+/Ca2+ exchanger 1 (NCX1) in bladder ICC-LCs from CYP-8d rats. In conclusion, we suggest that the functional role of the Piezo1 channel in CYP-induced chronic cystitis is based on its synergistic effects with NCX1, which can significantly enhance [Ca2+]i and result in Ca2+ overload in bladder ICC-LCs, indicating that the Piezo1 channel and NCX1 are potential novel therapeutic targets for chronic cystitis-associated bladder hyperactivity.

Down‑regulation expression of TGFB2‑AS1 inhibits the proliferation, migration, invasion and induces apoptosis in HepG2 cells

Wenrong Liu,Ruiping Huai,Yin Zhang,Shuquan Rao,Lili xiong,Ruofan Ding,Canquan Mao,Wenqing Zhao,Tao Hao,Qingqing Huang,Zhiyun Guo 한국유전학회 2019 Genes & Genomics Vol.41 No.8

Background Hepatocellular carcinoma (HCC) is the leading cause of cancer mortality and without effective prognosis. Previous study has been confirmed that the abnormal expression of long non-coding RNAs (lncRNAs) TGFB2-AS1 was involved in tumorigenesis. However, the biological functions of TGFB2-AS1 in hepatocellular carcinoma (HCC) remain largely unclear. Objective We comprehensively assess the clinical significance of TGFB2-AS1 and investigate the biological functions of TGFB2-AS1 on HCC HepG2 cells. Methods We firstly confirmed the expression of TGFB2-AS1 between tumor and normal tissues using public available transcriptome data. We analyzed the clinical significance of TGFB2-AS1 using the TCGA HCC datasets. The biological functions of TGFB2-AS1 on HCC HepG2 cells were explored by multiple in vitro assays. Results We found that TGFB2-AS1 was remarkably increased in HCC tissues (P = 0.00148) and exhibited a potential predictive marker for HCC, with an area under curve (AUC) of 0.708 (P = 0.0034) using the fifty pairs of matched HCC tissues of TCGA. Besides, higher expression of TGFB2-AS1 in HCC tissues was identified as being positively associated with advanced tumor (P = 0.012) and disease stage (P = 0.009) in 355 HCC cases using independent sample nonparametric test. Downregulation of TGFB2-AS1 expression significantly restrained proliferation (P < 0.01) and impaired colony formation (P < 0.05). Furthermore, TGFB2-AS1 depletion remarkably promoted the apoptosis of HepG2 cells (P < 0.05) and inhibited migration and invasion (P < 0.01). Conclusion Taken together, these findings suggested that TGFB2-AS1 might serve as a potential therapeutic target for HCC.