Yuefan Sun

Beijing Technology and Business University

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Jidong Zhang

Minnesota State University, Mankato

Jun Su

Beijing Technology and Business University

Qi Zhang

Xiamen University

Li Dang

California Polytechnic State University

Zhenhao Zhang

North China University of Science and Technology

Wenwen Zong

Nanjing University

Daoping He

San Jose State University

Li Dang

Shantou University

Yongji Zhang

Huazhong Agricultural University

Min Zhang

Nanjing Forestry University

Cooperative Institutions

Nanjing University

Jiangsu Center for Collaborative Innovation in Geographical Information Resource Development and Application

Dalian University of Technology

San Jose State University

Dalian University

Peking University

Chinese Academy of Medical Sciences & Peking Union Medical College

South China Institute of Collaborative Innovation

Sichuan Agricultural University

China Southern Power Grid (China)

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P-Reader: A Clue-Inspired Model for Machine Reading Comprehension

Lecture notes in computer science (2024)

Jiahao Kang Liang Yang Yuefan Sun Yuan Lin Shaowu Zhang

10.1007/978-3-031-51671-9_2

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ERP and Agency Cost：Evidence on the Introducing Period in China

SSRN Electronic Journal (2010)

Jianguang Zeng Liyan Wang Yuefan Sun

This paper investigates the effect of ERP system implementations on agency cost in the introducing period in China. The research reveals that, for the listed companies, the agency cost after implementing the ERP System will reduce significantly; however, compared with the non-State-Owned Enterprise, the agency cost of the State-Owned Enterprise reduced less after implementing the ERP system.

10.2139/ssrn.2019334

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The double-edged sword effects of top management team faultline on enterprise substantive innovation: A study from the business diversification perspective

Ke-yan guanli (2021)

Yuefan Sun Qi Zhang Zhang Yongji

SWORD

Source

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A Symmetry-Based Method for LiDAR Point Registration

IEEE Journal of Selected Topics in Applied Earth Observations and Remote Sensing (2017)

Liang Cheng Yang Wu Song Chen Wenwen Zong Yi Yuan

LiDAR point registration is a key procedure for the acquisition of complete point cloud datasets. It has great significance for the fusion of multisource LiDAR data. In general, the widely used methods for LiDAR point registration can be categorized into three types: auxiliary methods, direct methods, and feature methods. However, for the registration of complex objects (e.g., stadium and tower), such methods may face varying degrees of technical problems owing to the unavailability of auxiliary data or targets, requirement of sufficient overlapping areas, and difficulty in feature extraction and matching. In the real world, numerous objects with extremely complicated geometric shapes have the characteristic of symmetry. This study focuses on complex objects with symmetry and tries to exploit their intrinsic symmetry characteristic in order to facilitate their point cloud registration. A symmetry-based method for LiDAR point registration is proposed, in which the general idea is to derive 3-D central axes from multisource point clouds, based on the symmetry of objects. The proposed method consists of six main steps: detection of rotational symmetry, adaptive point cloud slicing, central point extraction, central axis fitting, central axis matching, and orientation and positioning. Comparative experiments and quantitative evaluations are conducted. The experimental results indicate that the proposed framework can achieve satisfactory registration of objects with rotational symmetry.

Point set registration

Feature (linguistics)

10.1109/jstars.2017.2752765

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Citations (25)

Informal finance, trade credit and private firm performance

Nankai Business Review International (2011)

Jun Su Yuefan Sun

Purpose The purpose of this paper is to test the effect of informal finance and trade credit on the performance of private firms. Design/methodology/approach Based on a survey to private firms in 19 cities, the paper empirically tests the promoting effects of informal finance and trade credit on the performance of private firms in China. Findings It was found that informal finance and trade credit have positive effects on private firms' performance measured by ROA. The net income reinvestment rate of private firms is positively related to whether or not the firm adopts informal financing or trade credit financing. A private firm having limited access to formal finance is more inclined to rely on self‐funds and is more limited by financing choices. Informal financing and trade credit can relieve the tension of cash flow chain but cannot solve the financing constraints. The empirical results also show that bank credit is still not the main financing choice for private firms and has not yet played a promoting role in private firms' performance and growth. Informal finance is more important to promote performance in manufacturing industry, while trade credit is more effective in wholesale and trading industry. The results show the coexistence viability of informal financing channels and formal financial institutions in China. Practical implications The policy implication is the Chinese Government should take careful steps to regulate informal financing sources. Originality/value After some theoretical literature, such as Lin and Sun, this paper explores for the first time the effect of informal financing channels on the performance of private firms.

Trade Credit

Trade finance

Corporate Finance

External financing

10.1108/20408741111178816

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Citations (16)

Does mandatory IFRS convergence constrain rounding manipulations in accounting? Evidence from Chinese firms

International Journal of Managerial and Financial Accounting (2017)

Li Dang Daoping Nelson Steven N.A. He Yuefan Sun

This study has two objectives: (1) to extend existing rounding phenomenon literatures on reported earnings and revenues to Chinese public firms and (2) to examine whether mandatory IFRS convergence in China constrains such rounding manipulations. We analyse interim earnings and revenue numbers over the period of 1990-2011. These reported accounting numbers show an unusual reporting pattern, which suggests that Chinese firms round up earnings and revenues. We then compare rounding manipulations in earnings and revenues before and after IFRS convergence. We find that profit firms round up their earnings more often and that loss firms round up their revenues more often after the mandatory IFRS convergence. Such a result may suggest that converging to IFRS does not discourage rounding manipulations.

Rounding

Revenue recognition

Earnings Management

10.1504/ijmfa.2017.084041

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Citations (3)

The Research of Manufacturing Firms�� ERP Implementation Performance

Journal of Convergence Information Technology (2013)

Yuefan Sun Yongji Zhang Zhenhao Zhang

10.4156/jcit.vol8.issue11.58

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Political Connections and Corporate Diversification: An Exploration of Chinese Firms

Emerging Markets Finance and Trade (2015)

Min Zhang Jun Su Yuefan Sun Wen Zhang Na Shen

In this study, we explore the relationship between political connections and corporate diversification in China. We find that the diversification level of politically connected firms is significantly higher than that of non-politically connected firms. We further find that the relationship is stronger in non-state-owned enterprises and in areas in which government intervention is greater. This study enriches the corporate diversification literature by highlighting political connections as an important driver of corporate diversification in emerging markets. It also furthers our understanding of the institutional environment as a moderator of the relationship between political connections and firm diversification.

Moderation

Economic interventionism

State ownership

10.1080/1540496x.2015.1012400

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Citations (17)

Research on ERP investment performance evaluation about Chinesse enterprises based on DEA model

Zhenhao Zhang Yuefan Sun

ERP is a complex undertaking requiring considerable resources. However there are diverse views on its efficiency. In this paper, we attempt to look for an evaluation model for ERP investment performance. Based on Data Envelopment Analysis, we provide a theoretical study on the influence of ERP investment on return to scale and competitive power of enterprises.

Investment

10.1109/isra.2012.6219170

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Citations (2)

Does mandatory IFRS convergence constrain rounding manipulations in accounting? Evidence from Chinese firms

International Journal of Managerial and Financial Accounting (2017)

Li Dang Yuefan Sun Daoping He

Rounding

10.1504/ijmfa.2017.10004771

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Citations (2)