Earnings management could be considered as a matter ofserious concernby the financial accounting literature. Several approaches for detecting earnings management have been provided by the previous studies. This study aimsto review the different approaches used to identify earnings management and makes a critical evaluation on the weaknesses and strengths of these methods. Despite the fact that accrual-based earnings management is the most widely used approach for detecting earnings management, it has a number of drawbacks. We have attempted to shed more light on the strengths and drawbacks that should be considered when identifying earnings management behaviour.

Abstract

This paper is the report of the first Under-Display Camera (UDC) image restoration challenge in conjunction with the RLQ workshop at ECCV 2020. The challenge is based on a newly-collected database of Under-Display Camera. The challenge tracks correspond to two types of display: a 4k Transparent OLED (T-OLED) and a phone Pentile OLED (P-OLED). Along with about 150 teams registered the challenge, eight and nine teams submitted the results during the testing phase for each track. The results in the paper are state-of-the-art restoration performance of Under-Display Camera Restoration. Datasets and paper are available at https://yzhouas.github.io/projects/UDC/udc.html.

Keywords

Under-display camera Image restoration Denoising Debluring 

Abstract

The growth of two wetland forage grasses Leptochloa fusca (L.) Kunth. and Echinochloa stagnina (L.) P. Beauv. was investigated under NaCl salinity regarding the morphological traits, plant chemical composition, photosynthesis and the antioxidant enzymes POD and CAT. Plants of both species were irrigated with 0, 50, 100, 200, 300 and 400 mM NaCl in a sand/perlite mixture of 1:1 (v/v). Salinity negatively affected morphological traits and plant biomass of both species, particularly E. stagnina. Soluble sugars and proline within limits, protein contents of the foliage were increased to different extents by increasing salinity, but insoluble sugar decreased. K⁺/Na⁺ ratio of shoot and root of both species was decreased as a consequence of Na⁺ accumulation and restricted K⁺ uptake. NaCl salinity adversely affected photosynthetic rate, transpiration rate, stomatal conductance and water use efficiency of both species particularly E. stagnina. Tolerance of L. fusca and E. stagnina to salinity stress can be based on stomatal closure and reduction in leaf area, in order to minimize water loss via transpiration and increase the activity of some antioxidant enzymes to detoxifying ROS generated during stress.

Financial information manipulation has been one of the most important issues since the failure of major corporations worldwide such as Enron, World.Com, Arthur Anderson and others. Although, these companies differ in their core and operations, they share the same causes for their failure, which is really the practice of financial information manipulation. These manipulation activities are commonly referred to as "creative accounting." However, the concept of creative accounting is sometimes used as a synonym for accounting fraud in literature. Thereby, this research aims to review the existing literature in order to shed more light on the main features of creative accounting and accounting fraud, as well as the distinctions between them. In doing so, the findings of other prior studies, using a range of alternative available resources to gather the related literature, were reviewed to present the results of this research. The main findings of this research suggest that professional accountants and companies‘ executives are still able to find loopholes in the existing accounting standards to manipulate financial reports. In addition, it is still difficult to establish a framework that incorporates all the considerations that are essential to distinguish between creative accounting and accounting fraud. To overcome

on this phenomenon, the potential solution is by identifying executives‘ motivations to engage in manipulation behaviour, which can enable academics and regulators to establish a framework for distancing them, as well as may help to identify fraudulent actions by pursuing how executives behave to achieve their goals and intentions.