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Earnings management is the practice of adjusting accounting policies to change earnings. It affects the earnings of the banking industry, including listed commercial banks. It also reduces the trust of investors because the information provided is unreasonable for the bank system. Corporate governance as a management organization can prevent earnings management in the banking industry. The paper aims to consider the impact of corporate governance on the earnings management of listed commercial banks in Vietnam. The paper uses a time series of ten years from 2012 to 2021. The research uses experiments to test the hypothesis of the model. The result finds three factors positively affect the earnings management of listed commercial banks, including the number of members, professional qualifications, and meetings of the board of directors. The number of members is the strongest influence on earnings management, while the professional qualifications have the lowest effect. The results also demonstrate that listed commercial banks have practiced earnings management in recent years. From there, the paper proposes some policies to prevent the earnings management of listed commercial banks to improve the quality of information.

This paper evaluates the bit error rate (BER) performance of underlay relay cognitive networks with decode-and-forward (DF) relays in arbitrary number of hops over Rayleigh fading with channel estimation errors. In order to facilitate the performance evaluation analytically we derive a novel exact closed-form representation for the corresponding BER which is validated through extensive comparisons with results from Monte-Carlo simulations. The proposed expression involved well known elementary and special functions which render its computational realization rather simple and straightforward. As a result, the need for laborious, energy exhaustive and time-consuming computer simulations can be ultimately omitted. Numerous results illustrate that the performance of underlay relay cognitive networks is, as expected, significantly degraded by channel estimation errors and that is highly dependent upon of both the network topology and the number of hops., Comment: Latest/Priprint version

The Hyper de Bruijn networks have shown to have both advantages of Hypercube and de Bruijn network including short diameter for a large number of nodes, independence of degree and diameter, supporting for fault tolerance and shortest path routing. Therefore, in this article, we investigate the properties of Hyper de Bruijn Network in general cases (not binary case like the other authors) and propose an efficient shortest path routing algorithm in this topology.

This work is devoted to the derivation of novel analytic results for special functions which are particularly useful in wireless communication theory. Capitalizing on recently reported series representations for the Nuttall Q-function and the incomplete Toronto function, we derive closed-form upper bounds for the corresponding truncation error of these series as well as closed-form upper bounds that under certain cases become accurate approximations. The derived expressions are tight and their algebraic representation is rather convenient to handle analytically and numerically. Given that the Nuttall-Q and incomplete Toronto functions are not built-in in popular mathematical software packages, the proposed results are particularly useful in computing these functions when employed in applications relating to natural sciences and engineering, such as wireless communication over fading channels.

This work presents the structure, microstructure, and physical properties of low sintering temperature lead-free ceramics 0.52(Ba0.7Ca0.3)TiO3-0.48Ba(Zr0.2Ti0.8)O3 doped with nano-sized ZnO particles (noted as BCZT/x, x is the content of ZnO nanoparticles in wt.%, x = 0.00, 0.05, 0.10, 0.15, 0.20, and 0.25). The obtained results of Raman scattering and dielectric measurements have confirmed that Zn2+ has occupied B-site, to cause a deformation in the ABO3-type lattice of the BCZT/x specimens. The 0.15 wt.% ZnO-modified ceramic sintered at 1350°C exhibited excellent piezoelectric parameters: d33 = 420 pC/N, d31 = −174 pC/N, kp = 0.483, kt = 0.423, and k33 = 0.571. The obtained results indicate that the high-quality lead-free BCZT ceramic could be successfully synthesized at a low sintering temperature of 1350°C with an addition of appropriated amount of ZnO nanoparticles. This work also reports the influence of the sintering temperature on structure, microstructure, and piezoelectric properties of BCZT/0.15 compound. By rising sintering temperature, the piezoelectric behaviors were improved and rose up to the best parameters at a sintering temperature of 1450°C (d33 = 576 pC/N and kp = 0.55). The corresponding properties of undoped BCZT ceramics were investigated as a comparison. It also presented that the sintering behavior and piezo-parameters of doped BCZT samples are better than the undoped BCZT samples at each sintering temperature.