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- Creators: Prokofiev, Sergey, 1891-1953
Description
Templates are wildly used in Web sites development. Finding the template for a given set of Web pages could be very important and useful for many applications like Web page classification and monitoring content and structure changes of Web pages. In this thesis, two novel sequence-based Web page template detection algorithms are presented. Different from tree mapping algorithms which are based on tree edit distance, sequence-based template detection algorithms operate on the Prüfer/Consolidated Prüfer sequences of trees. Since there are one-to-one correspondences between Prüfer/Consolidated Prüfer sequences and trees, sequence-based template detection algorithms identify the template by finding a common subsequence between to Prüfer/Consolidated Prüfer sequences. This subsequence should be a sequential representation of a common subtree of input trees. Experiments on real-world web pages showed that our approaches detect templates effectively and efficiently.
ContributorsHuang, Wei (Author) / Candan, Kasim Selcuk (Thesis advisor) / Sundaram, Hari (Committee member) / Davulcu, Hasan (Committee member) / Arizona State University (Publisher)
Created2011
Description
This study investigates the relation between credit supply competition among banks and their clients’ conditional accounting conservatism (i.e., asymmetric timely loss recognition). The Interstate Banking and Branching Efficiency Act (IBBEA) of 1994 permits banks and bank holding companies to expand their business across state lines, introducing a positive shock to credit supply competition in the banking industry. The increase in credit supply competition weakens banks’ bargaining power in the negotiation process, which in turn may weaken their ability to demand conservative financial reporting from borrowers. Consistent with this prediction, results show that firms report less conservatively after the IBBEA is passed in their headquartered states. The effect of the IBBEA on conditional conservatism is particularly stronger for firms in states with a greater increase in competition among banks, firms whose operations are more concentrated in their headquarter states, firms with greater financial constraints, and firms subject to less external monitoring. Robustness tests confirm that the observed decline in conditional conservatism is causally related to the passage of IBBEA. Overall, this study highlights the impact of credit supply competition on financial reporting practices.
ContributorsHuang, Wei (Author) / Li, Yinghua (Thesis advisor) / Huang, Xiaochuan (Committee member) / Kaplan, Steve (Committee member) / Arizona State University (Publisher)
Created2018
ContributorsProkofiev, Sergey, 1891-1953 (Composer)
ContributorsProkofiev, Sergey, 1891-1953 (Composer)
ContributorsProkofiev, Sergey, 1891-1953 (Composer)
ContributorsProkofiev, Sergey, 1891-1953 (Composer)
ContributorsProkofiev, Sergey, 1891-1953 (Composer)
ContributorsProkofiev, Sergey, 1891-1953 (Composer)
ContributorsProkofiev, Sergey, 1891-1953 (Composer)
ContributorsProkofiev, Sergey, 1891-1953 (Composer)