- Research Article
- 10.1016/j.frl.2026.109810
Cultural moderation: the regulatory influence of Confucian ethics on linguistic patterns in firm financial disclosures
- Mar 13, 2026
- Finance research letters
- Yue Shan + 1 more +1
Publications from 2021 to 2026
Showing 10 of 65 papers
Cultural moderation: the regulatory influence of Confucian ethics on linguistic patterns in firm financial disclosures
Improved YOLOv7 Based on Small Target Information Extraction for Road Crack Detection
As one of the end-to-end detection algorithms in the domain of object detection, YOLO uses a separate convolution neural network (CNN) to achieve feature extraction and prediction. With higher efficiency and better performance, YOLOv7 is widely used to detect road damages, especially the cracks. But our experiments indicate that YOLOv7 is not good enough for small cracks detection, and we improve the detection performance of YOLOv7 by adding a layer for small targets information extraction to reduce the loss of feature information during the convolution process. Furthermore, in order to obtain richer feature information, we use RepConv and MPConv instead of simple convolution operations to ensure that small cracks can retain key feature information after fusing features from different scales and channels. Experiments are carried out on an open road damage sub-data set, and the results demonstrate that the detection performance of small road cracks and damages has been improved. At the same time, compared with the basic YOLOv7, the mAP@0.5 of our method has been increased by 2.5%. Moreover, as we can see from the visualization results, the detection performance of our improved YOLOv7 for small road cracks detection is also better than other YOLOv7-based models.
Read moreLearning from experience.
A School Tablet in the Shape of a Five-Sided Prism in Adana Museum
Abstract In 2002 a 5-sided prism with a handle inscribed with cuneiform was acquired by Adana Museum by means of confiscation, but it is thought to be from Osmaniye-Toprakkale in the Adana province of south-central Turkey. The prism has a grey slip and a handle-like portion on its top with a hole through it, whereby it could have been used as an amulet or at least somehow displayed. The text on the prism consists of the first 54 lines of a basic cuneiform exercise for students, known as “Syllable Alphabet A”. This prism school-tablet, which is written in Babylonian script, is probably to be dated to the first half of the 2nd millennium BC, although a date later in the 2nd millennium cannot be excluded. The article presents the object and its text, considers its possible use-function, as well as raising the question of possible connections with Old Babylonian traders’ networks, such as evidenced at Tilmen Höyük on the other side of the Amanus mountains.
Read moreVolcanic lightning observed at La Soufrière, Saint Vincent and the Grenadines, Lesser Antilles
Photograph of lightning in the eruption plume of La Soufrière volcano, taken by the second author, Tony Sales, at 0522 utc 11 April 2021, looking southwest towards the island of St Vincent.
Read moreIndividual music psychotherapy and psychosis: Understanding and measuring relative effectiveness through rates of readmission
This article explores the use of individual music psychotherapy for patients with psychosis who are frequently readmitted into hospital. It explores the extent to which music psychotherapy can support patients to stay out of hospital, thus reducing the costs of treatment. The high cost of inpatient stays is a major factor in shaping clinical services across both inpatient and outpatient zones of secondary care in the United Kingdom. Whether music therapy is seen as value for money may influence how it is provided and for how long. This article presents an empirical illustration of the frequency and duration of psychotic patients’ readmissions in England, and in London. An analysis of these data is provided in an attempt to ascribe meaning to these figures, through relevant literature and hypotheses. Finally, readmission rates are considered as a potential objective outcome measure of clinical effectiveness, by providing a comparison between patients treated with individual music psychotherapy and those receiving treatment as usual.
Read moreLonger religious fasting increases support for Islamist parties: Evidence from Ramadan
Much scientific research shows that the sacrifices imposed by religious practices are positively associated with the success of religious organizations. We present the first evidence that this association is causal. We employ a natural experiment that rests on a peculiar time-shifting feature of Ramadan that makes the length of fasting time vary from year-to-year and by latitude. We find that an hour increase in fasting during the median Ramadan day increases the vote shares of Islamist political parties by about 6.5 percentage-points in Turkey’s parliamentary elections between 1973 and 2018. This effect is weaker in provinces where the proportion of non-orthodox Muslims is higher, but stronger in provinces where the number of per capita mosques and of religious personnel is higher. Further analyses suggest that the main mechanism underlying our findings is an increased commitment to religion induced by costlier practice. By showing that the success of religious organizations is causally related to the sacrifice demanded by religious practices, these results strengthen a key finding of the science of religion.
Read moreParliamentary Sovereignty and the Political Constitution(s): From Griffith to Brexit
John Griffith’s influential lecture ‘The Political Constitution’1 provides a crucial template to understand and critique the UK constitution. The idea of ‘The Political Constitution’ is, of course,...
Read moreGradient Estimates for Spacelike Mean Curvature Flow with Boundary Conditions
Abstract We prove a gradient estimate for graphical spacelike mean curvature flow with a general Neumann boundary condition in dimensionn = 2. This then implies that the mean curvature flow exists for all time and converges to a translating solution.
Read moreInference on a distribution from noisy draws
We consider a situation where a distribution is being estimated by the empirical distribution of noisy measurements. The measurements errors are allowed to be heteroskedastic and their variance may depend on the realization of the underlying random variable. We use an asymptotic embedding where the noise shrinks with the sample size to calculate the leading bias arising from the presence of noise. Conditions are obtained under which this bias is asymptotically non-negligible. Analytical and jackknife corrections for the empirical distribution are derived that recenter the limit distribution and yield confidence intervals with correct coverage in large samples. Similar adjustments are presented for nonparametric estimators of the density and quantile function. Our approach can be connected to corrections for selection bias and shrinkage estimation. Simulation results confirm the much improved sampling behavior of the corrected estimators. An empirical application to the estimation of a stochastic-frontier model is also provided.
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