Prior research has documented a ‘‘kink’’ in the earnings distribution: too few firms report small losses, too many firms report small profits. We investigate whether boosting of discretionary accruals to report a small profit is a reasonable explanation for this ‘‘kink.’’ Overall, we are unable to confirm that boosting of discretionary accruals is the key driver of the kink. We caution the use ...

We study the dynamics of a kink in a one-lane asymmetric simple exclusion process with detachment and attachment of the particle at arbitrary sites. For a system with one site of detachment and attachment we find that the kink is trapped by the site, and the probability distribution of the kink position is described by the overdumped Fokker-Planck equation with a V-shaped potential. Our results...

The significance of the "kink" occurring in the early portion of the forced expiratory spirogram of some patients with obstructed airflow was investigated in 153 patients with chronic obstructive pulmonary disease or asthma. The kink, which is presumably due to airway collapse, is facilitated by the presence of emphysema, which results in loss of elastic recoil, a positive pleural pressure, hig...

We consider a discrete sine-Gordon equation with a phase shift. We analyze the stability of a lattice kappa kink which is the ground state of the system. The dependence of the localized mode frequency of a kappa kink on the topological charge is analyzed numerically and analytically. We show that there is a certain range of parameter values for the coupling constant and the phase shift for an i...

We analyze the diffusive motion of kink solitons governed by the thermal sine-Gordon equation. We analytically calculate the correlation function of the position of the kink center as well as the diffusion coefficient, both up to second-order in temperature. We find that the kink behavior is very similar to that obtained in the overdamped limit: There is a quadratic dependence on temperature in...

The microstructures of ¡-Mg, long-period stacking ordered (LPSO) phases, and kink bands in a Mg­Y­Zn alloy were observed by transmission electron microscopy (TEM). The results showed that extruded Mg97Zn1Y2 alloy included different kinds of phases: 2H-Mg, 2H-Mg with many stacking faults, 14H and 18R. Kink bands tended to occur in areas where there were many intermetallic compounds. The element ...

This document describes the Kerberized Internet Negotiation of Keys (KINK) protocol. KINK defines a low-latency, computationally inexpensive, easily managed, and cryptographically sound protocol to establish and maintain security associations using the Kerberos authentication system. KINK reuses the Quick Mode payloads of the Internet Key Exchange (IKE), which should lead to substantial reuse o...

InA1As/InGaAs/InP High Electron Mobility Transistors (HEMTs) show significant promise for low-noise and high-power millimeter-wave applications (60 GHz and above). Unfortunately, these HEMTs show a detrimental behavior in their output characteristics, the kink effect. The kink is a sudden rise in drain current at a certain drain-to-source voltage that results in high drain conductance and trans...

When a self-localized quasiparticle excitation propagates along a discrete one-dimensional lattice, it becomes subject to a dissipation that converts the kinetic energy into lattice vibrations. Eventually the kinetic energy no longer enables the excitation to cross over the minimum energy barrier between neighboring sites, and the excitation becomes localized within a lattice cell. In the case ...

Aims. We study kink and fluting oscillations of a straight magnetic tube with an elliptic cross-section and density varying along the tube. Methods. The governing equations for kink and fluting modes in the thin tube approximation are derived. We found that there are two kink modes, polarised along the semimajor and semiminor axes of the elliptic cross-section. We have shown that the ratio of f...