2期

最新文章

• A contextual review of trainee unions in the United States AI翻译
  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...
• Do Credit Ratings Reflect Private Information about SEC AI翻译
  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...
• Identifying the Relationship between Earnings and Prices AI翻译
  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...
• Perspectives in community training in vascular surgery AI翻译
  作者：Bakhshi, Kirran; Kanuika, Peter; Ahmed, Ayman; Asghar, Javariah; Kunhammed, Shameem; Weis, Tahlia L.
  摘要：It has been established that there is a shortage of vascular surgeons nationwide. This is attributed partially to an imbalance between the number of vascular trainees, and consequently the number of newly graduated vascular surgeons entering the workforce, and the number of clinically active vascular surgeons approaching retirement age. Concurrently, a silver tsunami of an aging population in the United States, and increasing prevalence of morbid obesity, diabetes, and peripheral vascular dise...
• A narrative review of psychological safety in the surgical learning environment AI翻译
  作者：Cui, Christina L.; Tuttle, Brandi; Coleman, Dawn M.
  作者单位：Duke University; Duke University
  摘要：Psychological safety is a critical component of the medical learning environment. While multiple synthesis studies exist for psychological safety within broader medical education, few have focused specifically on surgical training paradigms. This narrative review evaluates psychological safety for surgical trainees. A literature search of PubMed was conducted to identify studies discussing psychological safety within the surgical learning environment. Studies were included if psychological saf...
• Autonomy, entrustment, self-efficacy, and decision-making: The current state of training independent surgeons AI翻译
  作者：Kariya, Christine; Boutrous, Mina; Amankwah, Kwame S.
  作者单位：University of Connecticut
  摘要：Operative autonomy, entrustment, self-efficacy, and decision-making are fundamental aspects of surgical resident education. Over the past few decades, trainee operative autonomy in surgical subspecialties has been declining. Most retrospective studies evaluating clinical outcomes with increasing levels of trainee independence have found no significant rise in patient morbidity and mortality. To provide more autonomy, attendings assess their relationship with the trainee, along with the trainee...
• Entrustable professional activity assessments in vascular surgery training AI翻译
  作者：Weaver, M. Libby; Smith, Brigitte K.
  作者单位：University of Wisconsin System; University of Wisconsin Madison
  摘要：Entrustable professional activity (EPA) assessments are an assessment tool designed to integrate multiple competencies and subcompetencies across all clinical settings and phases of care. These assessments are important in the shift toward competency-based medical education, as they allow for holistic assessment of the core competencies expected of vascular surgery trainees preparing for independent practice. This manuscript serves to describe the process by which vascular surgery EPAs were de...
• Disclosing Endogenous Cost Information AI翻译
  作者：Jiang, Xu; Xiong, Yan
  作者单位：Duke University; University of Hong Kong
  摘要：We study voluntary cost disclosure by duopoly firms when they can invest in a cost-reduction technology, i.e., when their private cost is endogenously determined. We find that, contrary to most of the literature, firms disclose their endogenous cost information regardless of the type of competition. The underlying mechanisms and welfare implications, however, are different. Under Bertrand competition, cost disclosure helps a firm avoid aggressive investment in cost reduction to coordinate acti...
• Interview format: Current state and future directions AI翻译
  作者：Jim, Jeffrey; Rigberg, David A.
  作者单位：Minneapolis Heart Institute Foundation; University of California System; University of California Los Angeles
  摘要：Applicant interviews remain an integral part of the match process used in graduate medical education. In vascular surgery, in-person interviews of the applicant by program faculty at the institution have been the standard for decades. The COVID-19 pandemic forced a dramatic pivot to virtual interviews. With this unexpected change, there is now insight that interview format can affect equal and fair access, negatively impact the environment, as well as alter financial and administrative burden ...
• Do Firms Smooth Earnings Less When They Can Hedge Noise Better? AI翻译
  作者：Ferracuti, Elia; Vashishtha, Rahul; Wang, Shuyan
  作者单位：Duke University; University of Minnesota System; University of Minnesota Twin Cities
  摘要：Firms' use of accounting discretion to report a smooth earnings profile is commonly believed to be pervasive. We examine whether smoothing, at least partly, reflects managerial attempts to avert unhealthy pressures from outsiders who cannot fully disentangle the impact of transitory shocks from sustainable trends in value creation. Using variation in firms' ability to hedge foreign currency (forex) exposure through derivatives, we find that firms are less likely to smooth earnings when they ca...