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作者：Jin, Hengda; Stubben, Stephen R.; Ton, Karen
作者单位：Texas A&M University System; Texas A&M University College Station; Mays Business School; Utah System of Higher Education; University of Utah; Villanova University
摘要：Using GPS location data from customers' mobile devices, we develop measures of customer shopping behavior intended to capture the likelihood that customers will shop again in the future, and we examine their associations with firms' financial decisions and outcomes. We measure customers' propensity to return using the frequency, distance, duration, and timing of their past visits to a firm's retail locations. We find a positive association between customers' propensity to return and the persis...
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作者：Kim, Eunjee
作者单位：Texas A&M University System; Texas A&M University College Station
摘要：Nonactivist investors that own more than 5 percent of a firm must report their holdings by filing a 13G in which they must commit to not influencing control of the firm. Mutual fund families are the most common investors filing 13Gs. I study whether the 13G requirement affects mutual fund families' voting in proxy contests. I find mutual fund families that file the form are less likely to vote for activist proposals than are those that do not, suggesting that the requirement discourages mutual...
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作者：Diller, Markus; Ossietzky, Johannes Lorenz Carl von; Schneider, Georg; Sureth-Sloane, Caren
作者单位：University of Passau; Carl von Ossietzky Universitat Oldenburg; University of Graz; University of Paderborn; Vienna University of Economics & Business
摘要：This study investigates the impact of the harmonization of tax transfer pricing across jurisdictions on multinational companies' reporting and tax authorities' auditing strategies. Applying a game-theoretical approach, we assess how enhancing standards consistency and global tax transparency influences tax avoidance and double taxation, producer and consumer surplus, and countries' tax revenue. Although increasing transparency is generally perceived to discourage tax avoidance, we show that th...
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作者：Holden-Wingate, Christopher E.; Holden-Wingate, Lucinda R.; Hussain, Abraham; Kotturu, Navya R. K.; Montano, Danielle; Appah-Sampong, Abena; Tran, Aurelie; Salomon, Brett J.; Ozaki, C. Keith; Hentschel, Dirk M.; Hussain, Mohamad A.
作者单位：University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital; Mass General Brigham; Harvard University; Harvard University Medical Affiliates; Brigham & Women's Hospital; University of California System; University of California Los Angeles; Mercer University; Harvard University; Harvard Medical School; Mass General Brigham
摘要：More than 800,000 people live with end-stage kidney disease (ESKD) in the United States, and the incidence continues to rise. Further, the treatment landscape is evolving due to increasing prevalence of risk factors, such as diabetes and the aging United States population. More than ever, the creation and management of hemodialysis accesses require a multidisciplinary, team-based approach to provide care effectively. However, there is limited available research on the effects of multidisciplin...
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作者：Labro, Eva
作者单位：University of North Carolina; University of North Carolina Chapel Hill
摘要：On the occasion of The Accounting Review's centennial, I bring renewed urgency to the need for management accounting research to have practical relevance given the budgetary pressures on higher education. Practically relevant research is also relevant in the classroom. I present three ideas to increase the practical and teaching relevance of management accounting research. First, study the heterogeneity in management accounting practices across industries and embrace single-industry research d...
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作者：Radcliffe, Vaughan; Spence, Crawford; Stein, Mitch
作者单位：Western University (University of Western Ontario); University of London; King's College London
摘要：: The impacts of technological change and automation are now being explored in audit, yet parallel studies of tax practitioners are more limited in scope. It cannot be assumed that the two practice areas will follow similar paths. The present study reports the results of a multimethod qualitative study of tax lawyers and accountants that suggests that tax work is more resistant to technology than auditing. Although automation is enthusiastically embraced in the area of tax compliance, this is ...
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作者：Chen, Feng; Ding, Yi; Du, Xingqiang; Tseng, Kevin; Wang, Xiaoqiao
作者单位：University of Toronto; The Chinese University of Hong Kong, Shenzhen; The Chinese University of Hong Kong, Shenzhen; Xiamen University; Chinese University of Hong Kong; National Taiwan University
摘要：This study examines whether and how voluntary news disclosure made by private firms affects investment sensitivities of public peer firms. Analyzing data from U.S. public firms from 1996 to 2018, we discover that public firms' investment sensitivities intensify in industries with active private firm disclosures; a one standard deviation increase in private firm news disclosure raises public firms' investment sensitivities by 14.5-17.6 percent. To mitigate endogeneity, we employ instrumental-va...
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作者：Reinert, Nathan J.; Hussain, M. Shazam; Lyden, Sean P.
作者单位：Cleveland Clinic Foundation; Cleveland Clinic Foundation
摘要：Patients presenting with complex carotid artery disorders require diligent care and decision making to achieve positive outcomes. With advancements in endovascular techniques and the ongoing need for surgical intervention in some patients, multiple specialties share in the responsibility of treating these patients. At the Cleveland Clinic, a multidisciplinary, team-based approach to caring for complex carotid disorders has been established to provide patients with comprehensive care. Collabora...
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作者：Gomez-Sanchez, Clara M.; Woodford, Curtis
作者单位：University of California System; University of California San Francisco
摘要：Trainee unions have been a source of great contention between resident physicians, staff physicians, hospital administrators, and the public since their inception in the 1930s. Resident physicians strike a unique balance between being students learning medicine under the watchful eye of attendings and being employees without whom the healthcare system in the United States would struggle to function. Unions seek to improve the working conditions for residents and to protect them from exploitati...
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作者：Rice, Jayne R.; Chatman, Brett C.; Genovese, Elizabeth A.
作者单位：University of Pennsylvania; Pennsylvania Medicine
摘要：Chronic limb-threatening ischemia is an advanced stage of peripheral artery disease characterized by rest pain or tissue loss. Treatment of patients classified as no-option CLTI remains particularly challenging, as historically their primary treatment has been limited to major amputation. Venous arterialization has emerged as a promising alternative in this difficult-to-treat population. Advances in optimized technology and endovascular techniques, particularly deep venous arterialization, hav...
