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作者：Aru, Roberto G.; Beck, Adam W.; Haulon, Stephan
作者单位：Hopital Marie Lannelongue; Universite Paris Saclay; Institut National de la Sante et de la Recherche Medicale (Inserm); Universite Paris Cite; Hopital Paris Saint-Joseph; Thomas Jefferson University; University of Alabama System; University of Alabama Birmingham
摘要：Fenestrated and branched technology for endovascular aortic repair of the thoracoabdominal aorta and aortic arch has evolved significantly over the last decade. The spectrum of these devices is largely available outside the United States (US), while patient-specific company manufactured devices are limited to ten sites in the US, with ongoing expanding use of market-approved off-the-shelf devices. The necessary environment for appropriate education to ensure safe dissemination of these technol...
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作者：Chen, Xi (Novia); Koester, Allison
作者单位：University of Houston System; University of Houston; Georgetown University
摘要：We examine the implications of GAAP earnings forecast quality for accounting research. Using a tax law change with an estimable and material GAAP earnings impact, we find that analysts' GAAP forecasts generally fail to incorporate this impact, whereas investors respond promptly, suggesting that GAAP forecasts omit earnings information deemed relevant by investors and are of low quality. Analyzing quarterly GAAP forecasts from 2004-2019 and classifying GAAP forecasts that equal their street cou...
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作者：Lennox, Clive; Li, Bing; Qu, Jinxing
作者单位：University of Southern California; City University of Hong Kong; Shanghai University of Finance & Economics
摘要：Prior research finds that audit offices lose market share after they are involved in alleged audit failures. We examine whether such reputation effects are driven by private communications from rival auditors. We determine which offices are likely to be well informed about alleged audit failures by identifying the incoming office of the client accused of misreporting and by identifying law firm connections between each audit firm and the plaintiffs and defendants in each lawsuit. Consistent wi...
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作者：Wang, Di; Cooper, Stuart M.; Chapman, Christopher S.; Calace, Donato
作者单位：Lancaster University; University of Bristol; Kyoto University
摘要：The concept of materiality has acquired great significance in sustainability reporting. Through the theoretical bricolage of boundary objects and boundary work and drawing upon 91 interviews, we trace materiality's evolving role across four interconnected episodes. Our findings show that materiality begins as a multivisionary object that draws the attention of largely unconnected groups. As different actors become more aware of each other, materiality becomes a meeting point object, and then a...
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作者：Editors, Guest; Weaver, M. Libby; Smith, Brigitte K.
作者单位：Utah System of Higher Education; University of Utah; University of Wisconsin Madison; University of Wisconsin System; University of Wisconsin Madison
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作者：Tanamal, Priscilla; Sheahan, Claudie; Sheahan, Malachi
作者单位：Louisiana State University System; Louisiana State University Health Sciences Center New Orleans; Louisiana State University System; Louisiana State University Health Sciences Center New Orleans
摘要：Training surgeons poses many unique challenges. In addition to the clinical acumen that must be learned, a minimum threshold of technical competency is a requisite for independent practice. The trends of endovascular interventions and open surgical procedures add another layer of complexity to vascular surgery training. Simulation can provide a solution for both technical skills training and evaluating proficiency. The Education Committee of the Association of Program Directors of Vascular Sur...
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作者：Nauriyal, Varidhi; Byers, Karin
作者单位：University of Pittsburgh; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh
摘要：Diabetic foot infection can lead to limb amputation in approximately 17% of affected patients. Given the complex pathophysiology associated with diabetic foot infection, the goal of limb preservation is best achieved with a multidisciplinary approach and a team of providers including infectious disease consultants. However, these infections often affect populations living in nonmetropolitan areas, where access to an infectious disease physician may be limited. It may fall on the surgeons and p...
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作者：Gallemore, John; Jacob, Martin; Marangoni, Jesse; Peters, Christian P. H.
作者单位：University of North Carolina; University of North Carolina Chapel Hill; University of Navarra; IESE Business School; Tilburg University; University of Wisconsin System; University of Wisconsin Madison
摘要：Policymakers claim that combating tax avoidance can help reduce industry concentration by leveling the playing field between industry leaders and their competitors. We test the validity of this claim by using administrative data on industry concentration and exploiting the staggered introduction of anti-tax avoidance regulations across 17 European countries. Although these regulations significantly reduce tax avoidance, we find no statistically or economically meaningful effect on industry con...
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作者：Paraskevas, Kosmas I.; Veith, Frank J.
作者单位：Medical University of Warsaw; NYU Langone Medical Center; New York University; Cleveland Clinic Foundation
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作者：Yassa, Eanas S.; Fitzpatrick, Nicholas; Shalhub, Sherene; Magee, Gregory A.; Kabbani, Loay; Vellumapalli, Sreekanth; Patel, Manesh R.; Kougias, Panos; Mussa, Firas F.
作者单位：Oregon Health & Science University; NYU Langone Medical Center; New York University; Henry Ford Health System; Duke University; Duke University
