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Can Reform of Information Disclosure by an Exchange Restrain Corporate Fraud? Evidence from China
Wanlong Zhao,Meng Wang,Wei Zhang 한국증권학회 2022 Asia-Pacific Journal of Financial Studies Vol.51 No.2
This study examines the impact of information disclosure system reform (IDSR) on corporate fraud. IDSR includes the internet-based communication platforms and the introduction of assessment methods for information disclosure. The study finds that reform in the Shenzhen Stock Exchange (SZSE) reduces the probability, frequency, and severity of corporate fraud. In contrast, the reform in the Shanghai Stock Exchange (SSE) has no such effect. The negative association between the SZSE reform and corporate fraud is more evident for firms with weak internal controls and modified audit opinions. This study suggests disclosing companies’ ranking in information disclosure assessments to the public to improve governance.
A Testbed of Performance Evaluation for Fingerprint Based WLAN Positioning System
( Wanlong Zhao ),( Shuai Han ),( Weixiao Meng ),( Deyue Zou ) 한국인터넷정보학회 2016 KSII Transactions on Internet and Information Syst Vol.10 No.6
Fingerprint positioning is a main stream and key technique for seamless positioning systems. In this paper, we develop a performance evaluation testbed for fingerprint based Wireless Local Area Network (WLAN) positioning system. The testbed consists of positioning server, positioning terminal, Access Point (AP) units, positioning accuracy analysis system and testing scenarios. Different from other testbeds tended to focus on testing in same situation, in the proposed testbed, a couple of scenarios are set to test the positioning system including indoor and outdoor environments. Handset-side positioning mode and network-side positioning mode are provided simultaneously. Variety of motion models, such as static model, low-speed model and high-speed model are considered as well as different positioning algorithms. Finally, some implementation cases are analyzed to verify the credibility of the testbed.