-
作者：Knight, Gabriel M.; Desai, Kush R.
作者单位：Northwestern University
摘要：Thrombotic lower extremity venous disease is associated with significant diagnostic and therapeutic complexity. Not only do venous occlusion and upstream venous hypertension lead to symptoms for patients, but their sequelae, including venous reflux, lymphedema, and wound formation, contribute to significant morbidity for patients and are difficult to separate from one another. Therapeutically, much of the complexity in the management of these patients stems from the fact that each individual m...
-
作者：Choy, Siu Kai; Lobo, Gerald J.; Tan, Yongxian
作者单位：University of London; King's College London; University of Houston System; University of Houston; Curtin University
摘要：Seasonal fluctuations in a firm's business activities can affect its balance sheet and give rise to seasonally predictable accruals. We find that seasonal patterns in accruals are associated with future stock returns. Specifically, we find that firms with historically lower (higher) accruals in a given fiscal quarter have higher (lower) stock returns in the months when those accruals are expected to be announced. Our results suggest that investors do not fully understand and price historical i...
-
作者：Jiang, Yile (Anson); Nair, Sujay
作者单位：University of Hong Kong; University of Melbourne
摘要：We examine the relationship between competition and reward practices in the public education sector. We hypothesize and find that school principals who face more intense competition make greater use of performancebased financial rewards and apply greater differentiation in its distribution between higher versus lower performing teachers. However, we do not find similar evidence for nonfinancial rewards. Further analyses suggest that financial rewards help attract and retain teachers in the fac...
-
作者：Woelfel, Stephanie L.; Wendland, Deborah M.
作者单位：University of Southern California; Mercer University
摘要：Peripheral artery disease and diabetes mellitus impact millions of adults in the United States and their combined effects are severe, resulting in loss of limb and loss of life. A strong multidisciplinary team is required to comprehensively care for this complicated patient population. As movement specialists, physical therapists are essential members of this team. Many of these patients will benefit from an individualized exercise and mobility prescription for not only disease and wound manag...
-
作者：Chang, Yen-Cheng; Tseng, Kevin; Yu, Tzu-Wen
-
作者：Merkley, Kenneth; Pacelli, Joseph; Sun, Flora; Twedt, Brady
作者单位：Indiana University System; IU Kelley School of Business; Indiana University Bloomington; Harvard University; State University of New York (SUNY) System; Binghamton University, SUNY; SUNY Maritime College; University at Albany, SUNY; Binghamton University, SUNY; Texas A&M University System; Texas A&M University College Station; Mays Business School
摘要：We examine how common media holding companies impact the uniqueness of business press content. Consistent with common media holding companies reducing the diversity of perspectives among journalists, we find that media outlets are more likely to cover the same earnings announcement and utilize more similar tone and content when they belong to a common holding company. We provide evidence that these effects are enhanced by outlet reach and economic incentives to share content. Finally, we provi...
-
作者：Burd, Carlyle S.; Ferguson, Duke
作者单位：North Carolina State University; University of Kentucky
摘要：We examine how foreign non-income tax shocks affect U.S. product markets. Our setting is the politically motivated tariffs on U.S. whiskey exports levied during the 2018 trade war, which created an exogenous negative foreign demand shock for domestic producers. Using a difference-in-differences design we show that, on average, U.S. whiskey producers decrease U.S. product prices and thus increase domestic sales volume following the export tariffs. However, we find evidence of strategic pricing,...
-
作者：Kim, Yongtae; Sun, Chengzhu; Xiang, Yi; Zeng, Cheng
作者单位：Santa Clara University; Hong Kong Polytechnic University; Hong Kong Polytechnic University
摘要：This study examines whether and how mandating environmental, social, and governance (ESG) disclosure affects firms' competitiveness for foreign government procurement contracts. Exploiting staggered enactment of ESG disclosure mandates across countries, we find that firms attain more and larger contracts from foreign governments after their home countries mandate ESG disclosure. We show that the ESG disclosure mandate affects the global allocation of government procurements through two channel...
-
作者：Nan, Lin; Zheng, Ronghuo
作者单位：Purdue University System; Purdue University; University of Texas System; University of Texas Austin
摘要：We investigate how incentives provided by whistleblowing programs affect the likelihood of whistleblowing, firm value, and social welfare in the presence of endogenous internal communication. Specifically, we focus on a myopic manager's ex post decision on internal communication with the employee. An informed employee plays a dual role: working to fix the defect internally or acting as a whistleblower to expose the misconduct if the manager withholds defect information from the public. We find...
-
作者：Bik, Olof; Bouwens, Jan; Knechel, W. Robert; Zou, Yuxia
作者单位：University of Groningen; University of Amsterdam; State University System of Florida; University of Florida; University of Auckland; Nanyang Technological University
摘要：We examine how audit firms changed their policies regarding audit partner performance measurement, career development, and compensation during a period of heightened public scrutiny of audit quality (2007 to 2017). We theorize how implementing policy changes requires a delicate transition in the organizational design and internal processes of the firms and may not effectively translate into their day-to-day practices. Our access to proprietary performance management policies and individual par...
