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作者：Kayssi, Ahmed; Minc, Samantha; Armstrong, David G.
作者单位：University of Toronto; Duke University; University of Southern California
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作者：Bonsall VI, Samuel B.; Donovan, John B.; Holzman, Eric R.; Wang, Xue; Yang, Daniel G.
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Pennsylvania State University; Pennsylvania State University - University Park; University of Notre Dame; Indiana University System; IU Kelley School of Business; Indiana University Bloomington; University System of Ohio; Ohio State University; Hong Kong University of Science & Technology
摘要：Despite private access to managers, issuer-paid credit rating agencies (CRAs) are often criticized for failing to promptly reflect material negative private information in their ratings and being ineffective corporate watchdogs. We utilize a novel dataset of private SEC investigations to examine the timeliness and informativeness of CRAs' rating adjustments in response to material negative private information. Our evidence suggests that CRAs adjust ratings downward within a quarter following t...
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作者：Li, Judy; Kumi, Melissa; Chaar, Cassius Iyad Ochoa
作者单位：Yale University
摘要：Chronic venous insufficiency (CVI) develops as a consequence of valvular incompetence or venous obstruction over time and can significantly impair quality of life. Its prevalence and burden are highest among older adults, as the physiological changes of aging predispose to the onset and progression of CVI. We present an overview of the evaluation and management of CVI in older adults, with a focus on superficial venous disease. Current treatment modalities for superficial venous disease and th...
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作者：Sanin, Gloria; Wood, Elizabeth; Ots, Heather; Werenski, Hope; Velazquez, Gabriela
摘要：Renal artery aneurysms (RAAs) are rare but clinically significant vascular abnormalities. The management of RAA in older adults poses unique challenges related to their baseline comorbidities and age-related vascular changes. Traditionally, open surgery has been the gold standard for large or complex RAA. However, recent data and guidelines support a more conservative threshold for intervention and broader adoption of endovascular therapies, which offer lower perioperative morbidity, shorter h...
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作者：Velez, Karen; Caldropoli, Julia; Talathi, Sonia
作者单位：Yeshiva University; Montefiore Medical Center; Albert Einstein College of Medicine
摘要：As medicine evolves and life expectancy increases, octogenarians and nonagenarians represent growing populations that are at increased risk of ischemic stroke from asymptomatic carotid stenosis (ACS). Despite the significant disability and mortality that results from stroke in older adults, there are few data on the management of ACS in this population to inform clinical practice guidelines. The authors sought to assess the current body of literature on the management and outcomes of ACS in ol...
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作者：Starica, Catalin; Marton, Jan P.
作者单位：University of Neuchatel; University of Gothenburg
摘要：The relationships between accounting earnings and stock prices, as well as between unexpected earnings and returns, have received substantial attention in the empirical literature. Several theoretical models predict the shapes of these relationships. However, a comprehensive empirical description that could be used to evaluate these predictions is lacking. By integrating recent advances in statistics and machine learning with findings in the accounting literature, we develop an empirical metho...
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作者：Balsam, Steven; Mao, Connie X.; Xu, Min; Zhang, Yinge (Jack)
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Temple University; State University System of Florida; Florida State University; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; Shanghai International Studies University
摘要：In this paper, we test the labor donation hypothesis, which posits that intrinsically motivated individuals willingly accept lower compensation to work in nonprofit organizations (NPOs). We do so by examining the response of NPO CEO compensation to exogeneous increases in labor costs resulting from state-level minimum wage hikes, finding these increases are followed by declines in CEO compensation. Consistent with the labor donation hypothesis, we find the declines in compensation are larger f...
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作者：Callahan, Carolyn M.
作者单位：University of Louisville
摘要：The world of capital markets is constantly evolving, driven by technological advancements and changing global economies, presenting challenges for accounting practitioners. Amid current dynamic capital markets, this paper proposes a pathway for generating innovative accounting research that addresses practitioners' needs by focusing on three critical financial reporting areas: contingent claim securities, sustainability/ESG metrics, and cryptocurrencies/digital assets. Secondly, to address the...
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作者：Sloan, Richard G.
作者单位：University of Southern California
摘要：Publications on external reporting have played an important role in the first 100 years of The Accounting Review. The first 40 years featured publications prescribing desirable financial accounting principles. The next 45 years featured archival empirical research focusing on managers' financial accounting choices and the use of financial accounting information by capital market participants. The most recent 15 years have been characterized by growth in research on sustainability reporting. I ...
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作者：Chen, A. J. Yuan; Even-Tov, Omri; Kang, Jung Koo; Wittenberg-Moerman, Regina
作者单位：University of British Columbia; University of California System; University of California Berkeley; Harvard University; Northwestern University
摘要：To mitigate information asymmetry about borrowers in developing economies, digital lenders use machine-learning algorithms and nontraditional data from borrowers' mobile devices. Consequently, digital lenders have managed to expand access to credit for millions of individuals lacking a prior credit history. However, short-term, high-interest digital loans have raised concerns about predatory lending practices. To examine how digital credit influences borrowers' financial well-being, we use pro...
