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This paper makes an empirical test on the correlation between financial restatement and audit report lag (ARL) using data of non-financial listed companies in China during the period 2009–2012. The empirical results show that there is a significant positive correlation between financial restatement and ARL. The longer the ARL is, the more likely it is for the company to perform a financial restatement...
This paper analyses the trade duration of HS300 index ultra-high frequency data using ACD model. First, we research the amplitude characteristics of the volatility in spatial direction, and analyze the density characteristics of the volatility in time axis. Then from the angle of the three-dimensional we make a comprehensive analysis on high frequency data in space and time. Finally, by constructing...
Reliable and real-time location information is important for location-based services (LBS) of the mobile terminals. Existing location techniques have poor performance in urban environments due to severe multipath and NLOS propagation. Fingerprint localization based on wireless-LAN (WLAN) has been preferred for those types of environments. However, the most challenge in fingerprint positioning is the...
This study aims to quantify the relationship between field Black soil hyperspectral reflectance and soil moisture at different depth. The stepwise regression predicting model of soil moisture at different depths was built with the spectral derivatives as independent variable, and the models were evaluated with root mean square error (RMSE) and determining coefficient. The results are as follows: (1)...
Recently, mining negative association rules has received some attention and proved to be useful. Several algorithms have been proposed. However, there are some questions with those algorithms, for example, misleading rules will occur when the positive and negative rules are mined simultaneously. The chi-squared test can avoid the problem in the paper because of the mature theory basis. It is based...
With the increasing development and application of information and communication technologies, multi-database mining is becoming more and more important. Association rules mining is the major topic in multi-database. According to Piatetsky-Shapiropsilas argument, an association rule is interesting only if the rule meets the minimum interestingness condition. In this paper, we extended this condition...
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