Browsing by Author "Ding Y"

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    Earnings quality and crash risk in China: an integrated analysis
    (Emerald Publishing Limited, 16/03/2021) Wongchoti U; Tian G; Hao W; Ding Y; Zhou H; thanh, SD
    Purpose – The authors provide a comprehensive empirical examination on the impact of earnings quality on stock price crash risk in China. Design/methodology/approach – The authors acknowledge and distinguish two-dimensional proxies for earnings quality – accounting-based (earnings management degree) and market-based (earnings transparency) known in accounting and finance literature. Findings – The authors find that both generally indicate that better earnings quality is associated with less crashes. However, extremely high earnings transparency interacted with insider trading profit can also actually exacerbate stock price crashes. Originality/value – This study is the first to highlight the pertinence of accounting-based measures to proxy for earnings quality in a fast-growing emerging market environment such as China.
  • Thumbnail Image
    Item
    Phenotypic properties and genotyping analysis of Bacillus cereus group isolates from dairy and potato products
    (Elsevier Ltd, 2021-04) Huang Y; Flint SH; Yu S; Ding Y; Palmer JS
    Bacillus cereus group (B. cereus sensu lato) are ubiquitously distributed in diverse environments. In this study, eight isolates including B. cereus, B. paranthracis and B. toyonensis species, from dairy and potato products, were assessed for biofilm formation, sporulation and genetic information including biofilm-related genes and toxin genes. The isolates varied in their ability to form biofilm (either at the stainless steel-liquid-air interface or floating pellicles). The amounts of biofilms of B. cereus s.l., were increased when incubated in agitation condition varied between isolates. Sporulation within the planktonic and biofilm modes of growth was compared, suggesting that biofilm is a favourable environment for B. cereus s.l. to form spores. Whole genome sequencing (WGS) was used to compare these B. cereus s.l. isolates. New sequence types (STs) of B. cereus were found in this study. Isolates that shared similar genomes had different biofilm-forming and sporulation abilities. Most of isolates tested, possessed biofilm-related genes. Different combinations of toxin-producing genes were identified in different isolates, with all isolates containing nhe while only some contained hbl and cytK. None of the food isolates contained the emetic ces gene. This study highlights the diversity of B. cereus s.l. in biofilm formation, sporulation and their genetic variables.