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This paper examines the relation between earnings management and corporate governance in China by introducing a tunneling perspective. We document systematic differences in earnings management across the universe of China's listed companies during 1999–2005, and empirically demonstrate that firms with higher corporate governance levels have lower levels of(More)
In this paper, a neural network based sliding model control scheme for systems with unknown hysteresis is proposed. In the control scheme, a neural network model is utilized to describe the behavior of hysteresis. Comparing with the Preisach model, the proposed model can be easily adjusted on-line to adapt the change of operation conditions. Then, an(More)
With the restriction that the MEMS sensor can not output the attitude angels for UAV directly, the attitude estimation method based on information fusion of complementary filter is designed. Combined with the analysis of the relation between attitude angular rate and attitude angel in different dynamical mode of UAV, concluding high and low frequency, the(More)
This paper presents a hybrid neural network (NN) model for hysteresis in mechanical or piezoelectric systems. It is proven that the Preisach-type hysteresis can be transformed to the general continuous mappings such as one-to-one or multi-value-to-one mapping, which can be approximated by the neural network based universal approximators. The proposed hybrid(More)
When there is competition for the control over a listed firm, the contestants have to bid for it by committing their own resources to prop up the firm, which benefits ordinary outside shareholders. The existing literature has not provided clear evidence of propping and the conditions under which propping prevails. The evidence for the benefits of having a(More)
In this paper, a neural network based adaptive control scheme for systems with unknown hysteresis is proposed. In the control scheme, a neural network model is developed to describe the characteristic of hysteresis. The architecture of the proposed model is motivated by Preisach model. The advantage of the proposed model is that it can be easily updated(More)
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