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作者：Gaspich, John; Majumdar, Monica; Thangappan, Karthik; Menard, Matthew
作者单位：Harvard University; Harvard University Medical Affiliates; Brigham & Women's Hospital
摘要：Optimal care of peripheral arterial disease and chronic limb threatening ischemia hinges upon multispecialty collaboration. A comprehensive team should include vascular specialists, Primary Care Providers (PCPs), podiatry/orthopedics, plastic surgery, infectious disease, endocrinology, social work and rehabilitation professionals, among others. Special attention should be paid to the unique considerations of underrepresented patient populations, such as minorities and geriatric patients, in ma...
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作者：Roh, Yongoh
作者单位：McGill University
摘要：ASC 842 requires firms to collect and analyze lease contracts for accounting classification, measurement, and recognition purposes. Leveraging the implementation of ASC 842, I examine firms' internal accounting hiring and its impact on the efficiency of lease management. I find that the standard prompts leaseintensive firms to significantly increase their internal accounting hiring, which enhances lease-related financial reporting quality. Moreover, firms that increased accounting hiring achie...
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作者：Carter, Taylor; Weaver, M. Libby
作者单位：University of North Carolina Chapel Hill; University of North Carolina School of Medicine; University of North Carolina; University of North Carolina Chapel Hill
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作者：Dorsey, Chelsea; Gordon, Ashley; Hashmi, Maryam; Ogunnowo, Simi; Pascarella, Luigi; Sutton, Gabrielle; Afifi, Rana
作者单位：University of Chicago; University of Chicago; Montefiore Medical Center; Yeshiva University; Albert Einstein College of Medicine; University of North Carolina; University of North Carolina Chapel Hill; University of North Carolina School of Medicine
摘要：The decline in diversity in medical education, following the Supreme Court's 2023 ruling against race-based affirmative action, exacerbates existing health disparities. With decreasing enrollment of underrepresented groups in medical schools, residency attrition, and gaps in diversity, equity and inclusion (DEI) standards, urgent efforts are needed to address systemic inequities in medical training and patient care. Vascular surgery has made important progress in increasing diversity within it...
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作者：Armstrong, Christopher S.; Gallimberti, Carlo Maria; Tsui, David
作者单位：Stanford University; Analysis Group Inc.; Boston College; Analysis Group Inc.
摘要：We investigate whether differences in the mix of financial covenants in debt contracts (i.e., covenant heterogeneity) reflect-and provide a way for lenders to elicit, or screen-borrowers' pre-contractual private information about their future risk profile. Consistent with adverse selection theories, we predict and find that borrowers with higher future risk negotiate loans with covenants that are less sensitive to performance, compared to borrowers with lower future risk. We differentiate betw...
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作者：Naiem, Ahmed A.; Callahan, Ryan T.; Reyzelman, Alexander M.; Conte, Michael S.
作者单位：University of California System; University of California San Francisco
摘要：Diabetic foot ulcers with or without concomitant chronic limb-threatening ischemia put patients at exceedingly high risk of limb loss and death. The toe & flow model is a multidisciplinary team-based model captained by a podiatrist or orthopedic foot and ankle specialist and a vascular specialist, which streamlines treatment for patients with diabetic foot ulcer and chronic limb-threatening ischemia. This model creates a functional ecosystem around it by integrating other medical professionals...
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作者：Paraskevas, Kosmas I.; Zeebregts, Clark J.; Blecha, Matthew; AbuRahma, Ali F.
作者单位：Medical University of Warsaw; University of Groningen; Loyola University Chicago
摘要：The Carotid Revascularization and Medical Management for Asymptomatic Carotid Stenosis Trial (CREST-2) concluded that addition of transfemoral carotid artery stenting to intensive medical therapy (IMT) among patients with high-grade Asymptomatic Carotid Artery Stenosis (AsxCS) led to a significantly lower risk of periprocedural stroke/death or postprocedural ipsilateral stroke within 4 years as compared with IMT alone. In contrast, addition of carotid endarterectomy (CEA) did not lead to stati...
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作者：Margolin, Maximilian; Mahlendorf, Matthias D.; Schaffer, Utz
作者单位：Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC; Frankfurt School Finance & Management; WHU - Otto Beisheim School of Management
摘要：We examine year-to-year adjustments of performance measure weights in managers' incentive contracts. Using survey panel data on financial middle managers over four years, we document that higher target achievement on a given measure is associated with an increase in the measure's relative weight for the subsequent year. We explore three potential explanations for this pattern: retention considerations, managerial influence, and gradual strategic shifts. Consistent with retention considerations...
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作者：Iqbal, Aneel; Srivastava, Anup
作者单位：Arizona State University; Arizona State University-Downtown Phoenix; University of Calgary
摘要：We examine whether accrual accounting loses relevance with the rise of knowledge firms. Investigating a large sample of U.S. firms from 1990 to 2022, we compare magnitudes, components, quality, and pricing of accruals across knowledge-and physical-asset firms. Knowledge firms report lower accruals and poorer accrual quality, but the gap is concentrated in small knowledge firms. Their low-quality accruals reflect largely innate, volatile, uncertain, early-stage operations, not discretionary rep...
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作者：Bernard, Darren; Blankespoor, Elizabeth; de Kok, Ties; Toynbee, Sara
作者单位：University of Washington; University of Washington Seattle; University of Texas System; University of Texas Austin
摘要：Business complexity involves important tradeoffs for managers and investors, but empirical evidence is limited by measurement issues. We construct and validate a measure of business complexity using a GPT model fine-tuned on narrative disclosures and inline XBRL tags. We first show that our measure is associated with slower price formation in capital markets, consistent with complexity increasing processing costs. Next, we apply our measure to study the complexity of debt, an economically impo...
