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This study aims to characterize the properties of natural cellulose fiber from the pseudo-stems of the curcuma zedoaria plant.

The fiber was extracted using the biological retting process (cold-water retting). The intrinsic fiber properties obtained were used to evaluate the possibility of using fiber for textile applications.

The average length of a curcuma zedoaria fiber was 34.77 cm with a fineness value of 6.72 Tex. A bundle of curcuma zedoaria fibers was comprised of many elementary fibers. Curcuma zedoaria had an irregular cross-section, with the lumen having a varied oval shape. Curcuma zedoaria fibers had tenacity and elongation value of 3.32 gf/denier and 6.95%, respectively. Curcuma zedoaria fibers had a coefficient of friction value of 0.46. Curcuma zedoaria fibers belong to a hygroscopic fiber type with a moisture regain value of 10.29%.

Extraction and Characterization of Curcuma zedoaria Pseudo-stems Fibers for Textile Application.

This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals. Additionally, this study aims to examine whether board independence moderates the relationship between CEO duality and earnings quality.

This study uses a fixed-effects regression model to examine the effect of CEO duality on earnings quality and to test whether board independence moderates that relationship for a sample of non-financial listed Portuguese firms-year from 2002 to 2016.

Consistent with agency theory, this study suggests that CEO duality decreases earnings quality. Further, the results also suggest that the earnings quality reduction associated with CEO duality is attenuated when the board of directors has a higher proportion of independent directors.

The findings based on this study provide useful information to investors and regulators in evaluating the impact of CEO duality on earnings quality and the effect of board independence on the role of CEO duality, especially under concentrated ownership.

To the knowledge, this study is the first to investigate the role of board independence on the association between CEO duality and earnings quality. In addition, this paper is the first empirical study to investigate the direct and indirect effect of CEO duality on earnings quality in Portugal.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.