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Your search keyword '"Guo, Tianxiao"' showing total 26 results
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26 results on '"Guo, Tianxiao"'

1. Electrical excitation of color centers in phosphorus-doped diamond Schottky diodes

Author

Sledz, Florian, Khramtsov, Igor A., Flatae, Assegid M., Lagomarsino, Stefano, Sciortino, Silvio, Nicley, Shannon S., Rouzbahani, Rozita, Pobedinskas, Paulius, Guo, Tianxiao, Jiang, Xin, Kienitz, Paul, Bolivar, Peter Haring, Haenen, Ken, Fedyanin, Dmitry Yu., and Agio, Mario

Subjects
Physics - Applied Physics, Quantum Physics
Abstract

A robust quantum light source operating upon electrical injection at ambient conditions is desirable for practical implementation of quantum technologies, such as quantum key distribution or metrology. Color centers in diamond are promising candidates as they are photostable emitters at room and elevated temperatures. The possibility of their electrical excitation has already been demonstrated within p-i-n diodes. However, this requires the growth of complex diamond structures. In contrast to these conventional approaches, we demonstrate the emission of color centers under electrical pumping in a novel Schottky diode configuration based on hydrogen passivated n-type diamond, which holds promise for integrated single-photon emitting devices based on color centers in diamond., Comment: 14 pages, 4 figures

Published
2024

16. Short-sale deregulation and corporate tax aggressiveness: evidence from the Chinese market.

Author

Cao, Yue, Dong, Yizhe, Guo, Tianxiao, and Ma, Diandian

Subjects
CORPORATE taxes, SHORT selling (Securities), INDIRECT taxation, TAX enforcement, DEREGULATION, ADVERTISING costs
Abstract

We study whether short selling affects corporate tax aggressiveness. Exploiting staggered short-sale deregulation in the Chinese stock market as a source of variation in market pressure and monitoring, our difference-in-differences estimates show that the introduction of a short-selling scheme significantly discourages pilot firms from engaging in aggressive tax avoidance, in contrast to the findings by Luo, Ni, and Tian (2020. "Short Selling and Corporate Tax Avoidance: Insights from a Financial Constraint View." Pacific–Basin Finance Journal 61: 101323.). We also find that the negative effect of short selling on tax aggressiveness is more pronounced for firms that have high advertising costs, high institutional holdings, and CEO duality, and are located in regions with weak tax law enforcement. We further reveal that short selling has an indirect effect on tax aggressiveness through the additional external pressure exerted by auditors, media, and financial analysts, and lastly, challenge the main analysis by Luo, Ni, and Tian (2020). Our evidence highlights the monitoring and disciplinary roles that short sellers play in determining the level of corporate tax aggressiveness. [ABSTRACT FROM AUTHOR]

Published
2022
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