Jiajun Jiang

Oct 16, 2024 | onlinelibrary.wiley.com | Jiajun Jiang |Qi Liu |Bo Sun

The degree of corporate earnings manipulation, proxied by discretionary accruals using financial statement data, has been empirically shown to be strongly associated with stock returns and yet with opposite signs in the aggregate and in the cross-section. Firms with high discretionary accruals (i.e., substantial upward manipulation) earn abnormally low future returns compared with firms with low discretionary accruals (e.g., Sloan 1996, Teoh, Welch, and Jun Wong 1998, Xie 2001).

Aug 18, 2023 | pubs.rsc.org | Jianguo Li |Tao Tao |Jiajun Jiang |Anqi Li

Solution-processable robust, recyclable and sustainable cellulose conductor for photoelectric devices via starch-gluing-Ag nanowires strategy Cellulose conductor with biodegradability and renewability is a charming candidate to construct the state-of-the-art electronic devices toward the artificial intelligence and internet of things.