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作者：Radomski, Shannon N.; Holscher, Courtenay M.
作者单位：Johns Hopkins University; Johns Hopkins Medicine
摘要：As the world's elderly population continues to grow, the proportion of people living with chronic medical conditions is also increasing. Cardiovascular diseases including hypertension, diabetes, and atherosclerosis are among the most common, and as a result peripheral artery disease (PAD) is increasingly prevalent in this population. It is estimated that 15% to 20% of the elderly population has been diagnosed with PAD, and consequentially there is also a large proportion who have progressed to...
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作者：Baik, Brian K.; Berfeld, Natalie; Verdi, Rodrigo S.
作者单位：Harvard University; Boston College; Massachusetts Institute of Technology (MIT)
摘要：We study whether the availability of public audited financial statements influences the probability of private firms receiving private firm equity financing. Using a setting in the EU with plausibly exogenous variability in the extent to which private firms issue public financial reports, we find that private firms subject to public reporting requirements have a higher probability of obtaining private equity (PE) financing. In addition, we show that the increase in PE financing occurs in indus...
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作者：Labro, Eva; Omartian, James D.
作者单位：University of North Carolina; University of North Carolina Chapel Hill; University of Michigan System; University of Michigan
摘要：Using Census microdata on 28,000 manufacturing plants, we examine how firms manage employee retention concerns. In response to reductions in the local unemployment rate, plants take additional steps beyond increasing compensation. First, plants adjust bonus architecture to ensure bonuses can be paid. Second, plants offer more agency to employees by deploying high-involvement work practices that generate longer-term commitment. Third, plants pull these retention levers less when they have high ...
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作者：Zeyun, Jeff; Li, Zengquan; Mao, Ting; Yoon, Aaron
作者单位：Texas Christian University; Shanghai University of Finance & Economics; Northwestern University
摘要：We compare the ESG ratings of MSCI, a global rater, with those of SINO, a local Chinese rater, to evaluate their effectiveness in capturing ESG risks within the Chinese context. Using ESG issues revealed in negative incidents as a proxy for ESG risk, we find that the ratings from the two raters often diverge, with SINO generally outperforming MSCI in predicting ESG risks in China. This divergence is more pronounced for firms with extensive ESG disclosures and when there are significant differe...
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作者：Wang, Laura W.; Williamson, Michael G.; Yang, Li
作者单位：University of Illinois System; University of Illinois Urbana-Champaign
摘要：Organizations are increasingly utilizing remote monitoring tools that can track the total time telecommuting employees spend on work activities. We examine whether and how this information can eliminate a specific gender-based bias in the performance evaluations of telecommuting parents. Specifically, managers tend to evaluate telecommuting mothers less favorably than telecommuting fathers when performance outcomes are unfavorable, due to biased effort attribution. The availability of total wo...
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作者：Feng, Felix Zhiyu; Wang, Wenyu; Wu, Yufeng; Zhang, Gaoqing
作者单位：University of Washington; University of Washington Seattle; Indiana University System; IU Kelley School of Business; Indiana University Bloomington; University System of Ohio; Ohio State University; University of Minnesota System; University of Minnesota Twin Cities; Carnegie Mellon University
摘要：This paper studies the value of a firm's internal information when the firm faces an adverse selection problem arising from unobservable managerial abilities. Although more precise information allows the firm to make ex post more efficient investment decisions, noisier information has an ex ante screening effect that allows the firm to attract on-average better managers. The tradeoff between more effective screening of managers and more informed investment implies a nonmonotonic relationship b...
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作者：Sorber, Rebecca; Byers, Peter H.; Schwarze, Ulrike; Buber, Yonatan; Kirkpatrick, James N.; Otto, Catherine M.; Deroo, Scott C.; Zettervall, Sara L.; Burke, Christopher R.; Sweet, Matthew P.
作者单位：Washington University (WUSTL); University of Washington; University of Washington Seattle; University of Washington; University of Washington Seattle; University of Washington; University of Washington Seattle; University of Washington; University of Washington Seattle; University of Washington; University of Washington Seattle
摘要：Background: Multidisciplinary aortic teams (MAT) are integral to the management of aortic pathology. This study quantifies the effects of MAT implementation on aortic case volumes, practice patterns and surgical productivity at a single academic institution. Methods: Patients receiving aortic procedures were identified using CPT codes. Three time periods were defined: 2 years prior to MAT (2018), the first year with MAT (2020), and 2 years post implementation of MAT (2022). Full MAT was define...
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作者：Hanlon, Michelle
作者单位：Massachusetts Institute of Technology (MIT)
摘要：To commemorate the 100th anniversary of The Accounting Review, I was asked to provide my forecast of the future of tax research in accounting. In sum, my opinion is that the future is bright and full of opportunities for tax scholars. Governments are altering corporate income tax laws in fundamental ways and questions about how these changes affect investment, investment location, income shifting, corporate capital structure, and financial reporting will be very important aspects to study. New...
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作者：Dowling, Caitlin; Chu, Lucy; Etkin, Yana; Oropallo, Alisha
作者单位：Northwell Health; Northwell Health
摘要：Nonhealing wounds are increasingly prevalent, present in 1% to 2% of the global population, with higher incidence in geriatric patients. These chronic wounds pose challenges to older adult patients owing to physiologic changes that hinder healing, common medical comorbidities that promote inflammation and damage microcirculation, poor nutritional status and mobility, and psychosocial barriers to receiving care. In this literature review, the epidemiology, pathophysiology, systems costs, and ma...
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作者：Sudina, Yashashwini; Anan, Hind; Daher, Joelle; Chaer, Rabih A.
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; UPMC Presbyterian; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; State University of New York (SUNY) System; Stony Brook University; Stony Brook University Hospital
摘要：Chronic mesenteric ischemia (CMI) is a rare, yet increasingly prevalent, condition, especially among older adults. Diagnosing CMI in older adults presents significant challenges. Along with the burden of comorbidities and the physiological changes associated with aging, timely intervention is often delayed, leading to poorer outcomes. Current diagnostic protocols and treatment guidelines do not address the unique challenges faced by this population. In this comprehensive review, the authors ex...
