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The Influence of Annual Reports’ Disclosure Delay on the Analysts’ Forecast Behavior
Kai TANG,Khee Su BAE 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
This paper carries out an empirical study on how annual reports’ disclosure delay affects analyst forecast accuracy and optimism, based on 6,523 firm-year observations of 2,287 A-share listed firms in the Chinese stock market between 2016 and 2019. Results show that there is a significant negative correlation between analyst forecast accuracy and annual reports’ disclosure delay, which indicates that, affected by the low quality of accounting information in untimely disclosed annual reports, analysts tend to be less accurate in forecasting the performance of companies; moreover, there is a significant positive correlation between analysts’ optimism and annual reports disclosure delay, indicating that in order to turn things around, the management of firms that have delayed disclosing their annual reports in the current year will carry out more positive earnings management in the next year, which leads to analysts’ optimism about their profitability in the next year. After eliminating the problem of heteroscedasticity and endogeneity, our conclusions remain valid. Our research suggests that investors need to be more cautious about analysts’ forecasts on firms with annual reports’ delayed disclosure and that analysts should verify the accounting information in belated annual reports through multiple channels and make more conservative estimates.
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Kai-Tang Hu,Il-Rho Yi,Seon-Hwa Jeong,Tae-Ho Choi,Nam-Seok Cho 한국펄프·종이공학회 1999 한국펄프종이학회 기타 간행물 Vol.- No.-
A kind of image analysis system is used to investigate the structural features of the traditional handmade papers made from Kenaf and Abutilon. The screen mark on the paper was identified and analyzed. The dusts, shives and fiber bundles were manifested and calculated. The relationship between basis weight of the traditional paper and mean gray level of the image was discussed in detail. Some methods to express the formation of traditional handmade paper were studied.
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Kai-Tang HU,Guo-Min TAN,Qi-Rong Fu,Nam-Soek Cho 한국펄프·종이공학회 1999 한국펄프종이학회 기타 간행물 Vol.- No.-
The relation between the paper formation analyzed by image process system and smoothness, compressibility, uniform of ink absorption is studied. The results indicate that the paper with bad formation has higher apparent bulk than the paper with good formation. The bad formation of paper results in the nonuniform calendering and decrease of the compressibility. The bad formation of paper also results in deformation and omission of printing dots, which affects the reproduction of the printing images.
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Listed Local State-Owned Enterprises and Environmental Performance: Evidence from China
TANG, Kai,BAE, Khee Su Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2
The paper examines the influence of ownership type on environmental performance of Chinese listed enterprises. China's environmental problems are attributed to the collusion between enterprises and economy-oriented local governments, which has allowed many companies to skirt environmental regulations. Especially, local state-owned enterprises (SOEs) tend to have worse environmental performance than private firms, under the wing of local governments, with whom they have a closer political connection. According to the report of the Environmental Protection Agency, currently the unacceptably poor environmental performance of local SOEs has severely hampered the realization of green economy in China. After examining the dataset of 15,996 firm-year observations from 2,688 listed firms, this paper found that, in the presence of central government supervision and personnel intervention, listed local SOEs will be forced to improve their environmental performance in accordance with standards set by the central government, which leads to better environmental performance than that of listed private firms (private firms). The result of two-stage regression also supports the conclusion. This shows increased supervision and personnel intervention from the central government can significantly improve the environmental performance of local SOEs. The research in this paper expects to make a contribution to attaining the goal of green economy in China.
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The Relationship between Three-level Review System and Audit Quality: Empirical Evidence from China
Kai TANG,Sibei YAN,Khee Su BAE 한국유통과학회 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.5
To improve audit quality, certain Chinese auditing firms have added a third-level review by an additional signing auditor to the general evaluation by a signing auditor team consisting of an engagement auditor and a partner. Nonetheless, our research-based on 36,033 firmyear observations from 2004 to 2019 reveals that compared to the general review system, auditor teams under the three-level review system are less likely to issue modified audit opinions when abnormal financial conditions arise. This finding suggests that, while larger auditor teams’ knowledge, experience, and information advantages can theoretically sharpen their judgment, their performance is more susceptible to interference from divergent opinions, the diffusion of responsibility, and lower energy invested by individual auditors, ultimately impairing their judgment regarding the audited enterprises’ abnormal financial conditions. That is, the three-level review system, which aims to improve audit quality, actually worsens audit quality. This conclusion remains valid after the problems of heteroscedasticity and endogeneity are addressed by using firm-level cluster robust standard errors and two-stage regression. We hope that our research will draw the attention of auditing firms, prompting them to reconsider the rationality of the three-level review system.
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( Kai Yang ),( Yulong Tang ),( Yanyun Ma ),( Qingmei Liu ),( Yan Huang ),( Yuting Zhang ),( Xiangguang Shi ),( Li Zhang ),( Yue Zhang ),( Ji’an Wang ),( Yifei Zhu ),( Wei Liu ),( Yimei Tan ),( Jinran 대한피부과학회 2021 Annals of Dermatology Vol.33 No.6
Background: Androgenetic alopecia (AGA) leads to thinning of scalp hair and affects 60%~70% of the adult population worldwide. Developing more effective treatments and studying its mechanism are of great significance. Previous clinical studies have revealed that hair growth is stimulated by 650-nm red light. Objective: This study aimed to explore the effect and mechanism of 650-nm red light on the treatment of AGA by using ex vivo hair follicle culture. Methods: Human hair follicles were obtained from hair transplant patients with AGA. Hair follicles were cultured in Williams E medium and treated with or without 650-nm red light. Real-time RT-PCR and immunofluorescence staining were used to detect the expression level of genes and proteins in hair follicles, respectively. RNA-sequencing analysis was carried out to reveal the distinct gene signatures upon 650 nm treatment. Results: Low-level 650 nm red light promoted the proliferation of human hair follicles in the experimental cultured-tissue model. Consistently, 650 nm red light significantly delayed the transition of hair cycle from anagen to catagen in vitro. RNA-seq analysis and gene clustering for the differentially expressed genes suggests that leukocyte transendothelial migration, metabolism, adherens junction and other biological process maybe involved in stimulation of hair follicles by 650-nm red light treatment. Conclusion: The effect of 650-nm red light on ex vivo hair follicles and the transcriptome set which implicates the role of red light in promoting hair growth and reversing of miniaturization process of AGA were identified.
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Tang, Shu-Kun,Zhi, Xiao-Yang,Wang, Yun,Wu, Jin-Yuan,Lee, Jae-Chan,Kim, Chang-Jin,Lou, Kai,Xu, Li-Hua,Li, Wen-Jun Microbiology Society 2010 International journal of systematic and evolutiona Vol.60 No.9
<P>A Gram-staining-positive, facultatively anaerobic, non-motile and moderately halophilic actinobacterium, designated YIM 93306<SUP>T</SUP>, was isolated from a salt lake in Xinjiang province, north-west China, and subjected to a polyphasic taxonomic study. Strain YIM 93306<SUP>T</SUP> grew in the presence of 2-16 % (w/v) NaCl and did not grow without NaCl. The peptidoglycan type was A4<I>α</I> with an l-Lys-l-Glu interpeptide bridge. The whole-cell sugars were glucosamine, arabinose, mannose and two unknown sugars. The predominant menaquinone was MK-8(H4). The major fatty acids were iso-C15 : 0, anteiso-C15 : 0 and anteiso-C17 : 0. The polar lipids comprised diphosphatidylglycerol, phosphatidylglycerol, phosphatidylinositol, one unknown phosphoglycolipid and one unknown phospholipid. The DNA G+C content was 68.3 mol%. Phylogenetic analysis based on 16S rRNA gene sequences revealed that strain YIM 93306<SUP>T</SUP> fell within the radius of the suborder <I>Micrococcineae</I>. Its closest phylogenetic neighbour was the type strain of <I>Ruania albidiflava</I> (AS 4.3142<SUP>T</SUP>; 96.2 % 16S rRNA gene sequence similarity), the sole recognized species of the genus <I>Ruania</I>. Sequence similarities between strain YIM 93306<SUP>T</SUP> and members of other genera of the suborder <I>Micrococcineae</I> were <95.2 %. On the basis of phylogenetic analysis, phenotypic characteristics and chemotaxonomic differences, a novel genus and species, <I>Haloactinobacterium album</I> gen. nov., sp. nov., is proposed. The type strain of the species is YIM 93306<SUP>T</SUP> (=DSM 21368<SUP>T</SUP> =KCTC 19413<SUP>T</SUP> =CCTCC AB 208069<SUP>T</SUP>). Based on phylogenetic characteristics and 16S rRNA gene signature nucleotide patterns, the genera <I>Ruania</I> and <I>Haloactinobacterium</I> gen. nov. are proposed to belong to a novel family, <I>Ruaniaceae</I> fam. nov.</P>
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Kai, Guoyin,Zhao, Lingxia,Zhang, Lei,Li, Zhugang,Guo, Binhui,Zhao, Dongli,Sun, Xiaofen,Miao, Zhiqi,Tang, Kexuan Korean Society for Biochemistry and Molecular Biol 2005 Journal of biochemistry and molecular biology Vol.38 No.6
A full-length cDNA encoding taxadiene synthase (designated as TmTXS), which catalyzes the first committed step in the Taxol biosynthetic pathway, was isolated from young leaves of Taxus media by rapid amplification of cDNA ends (RACE). The full-length cDNA of TmTXS had a 2586 bp open reading frame (ORF) encoding a protein of 862 amino acid residues. The deduced protein had isoelectric point (pI) of 5.32 and a calculated molecular weight of about 98 kDa, similar to previously cloned diterpene cyclases from other Taxus species such as T. brevifolia and T. chinenisis. Sequence comparison analysis showed that TmTXS had high similarity with other members of terpene synthase family of plant origin. Tissue expression pattern analysis revealed that TmTXS expressed strongly in leaves, weak in stems and no expression could be detected in fruits. This is the first report on the mRNA expression profile of genes encoding key enzymes involved in Taxol biosynthetic pathway in different tissues of Taxus plants. Phylogenetic tree analysis showed that TmTXS had closest relationship with taxadiene synthase from T. baccata followed by those from T. chinenisis and T. brevifolia. Expression profiles revealed by RT-PCR under different chemical elicitor treatments such as methyl jasmonate (MJ), silver nitrate (SN) and ammonium ceric sulphate (ACS) were also compared for the first time, and the results revealed that expression of TmTXS was all induced by the tested three treatments and the induction effect by MJ was the strongest, implying that TmTXS was high elicitor responsive.
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Kocuria halotolerans sp. nov., an actinobacterium isolated from a saline soil in China.
Tang, Shu-Kun,Wang, Yun,Lou, Kai,Mao, Pei-Hong,Xu, Li-Hua,Jiang, Cheng-Lin,Kim, Chang-Jin,Li, Wen-Jun Society for General Microbiology 2009 International journal of systematic and evolutiona Vol.59 No.6
<P>A Gram-positive actinobacterium, designated strain YIM 90716(T), was isolated from a saline soil sample collected from Ganjiahu Suosuo Forest National Nature Reserve in Xinjiang Province, north-west China. The new isolate contained lysine, glutamic acid and alanine with peptidoglycan type Lys-Ala(3) (variation A3alpha). The major phospholipids were phosphatidylglycerol and diphosphatidylglycerol. The predominant menaqinone was MK-7(H(2)). The major fatty acids were anteiso-C(15 : 0), iso-C(16 : 0) and anteiso-C(17 : 0). The DNA G+C content of strain YIM 90716(T) was 68.0 mol%. Chemotaxonomic properties supported the affiliation of strain YIM 90716(T) to the genus Kocuria. Phylogenetic analysis based on 16S rRNA gene sequences revealed that the organism was related most closely to Kocuria kristinae DSM 20032(T) (96.8 % similarity) and showed lower levels of 16S rRNA gene similarity (<96.5 %) with the type strains of other species of the genus Kocuria. The results of fatty acid analysis and physiological and biochemical tests allowed the genotypic and phenotypic differentiation of strain YIM 90716(T) from its closest relatives. On the basis of data from the present polyphasic study, strain YIM 90716(T) is considered to represent a novel species of the genus Kocuria, for which the name Kocuria halotolerans sp. nov. is proposed. The type strain is YIM 90716(T) (=DSM 18442(T)=KCTC 19172(T)=CCTCC AB 206069(T)).</P>
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