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Browsing by Author "Wu JY"

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    Effects of the consumption of algal biomass versus protein concentrate on postprandial satiety and metabolism
    (Elsevier BV, 2024-12) Wu JY; Tso R; Yong YN; Lim SPS; Wheeler T; Nag A; Cheng L; Talukder MMR; Huffman L; Quek SY; Leow MKS; Haldar S
    Algae are promising sources of nutritious and sustainable protein, but little is known about their metabolic health impact and acceptability as meal ingredients. This acute, randomized, controlled, five-way crossover trial compared whole algal biomasses and their corresponding protein concentrates to soy protein concentrate in terms of palatability, appetite, satiety, and metabolic response. Nineteen healthy Chinese males (21–50 years, 18.5–25.0 kg/m2) consumed noodle meals supplemented with 10 g of nori biomass/protein concentrate (NB/NC), Chlorella vulgaris biomass/protein concentrate (CB/CC) or soy protein concentrate control (CON) in randomized order. At regular intervals, blood samples were collected to measure biochemical markers, while gastrointestinal tolerance, palatability, and appetite were assessed using questionnaires and visual analog scales (VAS). Results indicated that algae-enriched meals were well-tolerated and comparable to soy in both visual appeal and smell, with NB and CC outperforming soy in aftertaste (p < 0.05). There were no significant differences between treatments in glucose, insulin, C-peptide, appetite/satiety, plasma ghrelin, and GLP-1. However, exploratory analysis of serum triglycerides revealed significant time × treatment effects (p < 0.004) and differences in incremental area under the curve (iAUC0–120 p = 0.0249). Our findings reveal that algal biomasses and protein concentrates are as comparable to soy protein concentrate in palatability, satiety, and metabolic outcomes, highlighting their potential as practical, sustainable, and nutritious ingredients.
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    Real earnings management: A review of the international literature
    (John Wiley and Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand., 2022-12) Habib A; Ranasinghi D; Wu JY; Biswas PK; Ahmad F; Dai L
    We provide a systematic literature review of the determinants and consequences of real earnings management (REM) in an international context. We provide a theoretical framework for REM, the development of REM measures, and review the determinants of REM, categorising these into financial reporting, auditing, governance and controls, capital market incentives, and regulatory determinants. We then review the empirical literature on the consequences of REM. We provide some suggestions for future research on measurement issues related to REM, and on filling gaps in the empirical research investigating its determinants and consequences.

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