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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...
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作者:Rice, Jayne R.; Chatman, Brett C.; Genovese, Elizabeth A.
作者单位:University of Pennsylvania; Pennsylvania Medicine
摘要:Chronic limb-threatening ischemia is an advanced stage of peripheral artery disease characterized by rest pain or tissue loss. Treatment of patients classified as no-option CLTI remains particularly challenging, as historically their primary treatment has been limited to major amputation. Venous arterialization has emerged as a promising alternative in this difficult-to-treat population. Advances in optimized technology and endovascular techniques, particularly deep venous arterialization, hav...
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作者:Kayssi, Ahmed; Minc, Samantha; Armstrong, David G.
作者单位:University of Toronto; Duke University; University of Southern California
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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...
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作者:Jiang, Xu; Mahieux, Lucas
作者单位:Duke University; Tilburg University
摘要:We study the desirability of transparent accounting information for banks depending on their liability structure. In our model, a bank finances a long-term project with both uninsured and insured deposits. Although uninsured deposits increase rollover risk, they may also generate efficient liquidations. Importantly, a transparent regime provides timelier information about the project's payoff than an opaque regime. We show that the transparent regime is surplus-enhancing when the amount of ins...
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作者:Downey, Denise Hanes; Kitto, Andrew R.; Bedard, Jean C.
作者单位:Villanova University; University of Massachusetts System; University of Massachusetts Amherst; Bentley University
摘要:Macroeconomic forces are challenging the ability of audit firms to sustain engagement profitability. Although one available strategy for multinational clients is to employ non-U.S. firms as component auditors (CAs), the impacts of this choice are unclear. We investigate the influence of CAs on engagement economics in Big 6 audits from 2012 to 2022, a period of increasing non-U.S. labor use. Results show that global hours increase with CA participation, suggesting that additional CA labor is ne...
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作者:Salameh, Maya J.; Ratchford, Elizabeth V.
作者单位:Johns Hopkins University; Johns Hopkins Medicine
摘要:The prevalence of carotid artery stenosis is expected to increase as the population ages. Patients with carotid disease face an elevated risk of cerebrovascular and cardiovascular (CV) complications, including stroke, transient ischemic attack, myocardial infarction, and CV death. Recommended lifestyle modifications emphasize adherence to a Mediterranean-style diet, regular physical activity, and smoking cessation, with pharmacologic support such as varenicline or combination nicotine replacem...
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作者:Brown, Anna Bergman; Byard, Donal; Darrough, Masako; Suh, Jangwon; Wang, Yakun
作者单位:Clarkson University; City University of New York (CUNY) System; Baruch College (CUNY); City University of New York (CUNY) System; Queens College NY (CUNY); The Chinese University of Hong Kong, Shenzhen
摘要:This study explores whether an increase in the size of firms' reporting networks (the number of industry peer firms reporting in comparable standards) improves the quality of analysts' information environments. We exploit the effect of the 2005 mandatory adoption of IFRS around the world on U.S. firms, as IFRS adoption did not directly affect U.S. firms but increased the size of their reporting networks. We document that mandatory IFRS adoption is associated with a significantly larger improve...
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作者:Li, Judy; Kumi, Melissa; Chaar, Cassius Iyad Ochoa
作者单位:Yale University
摘要:Chronic venous insufficiency (CVI) develops as a consequence of valvular incompetence or venous obstruction over time and can significantly impair quality of life. Its prevalence and burden are highest among older adults, as the physiological changes of aging predispose to the onset and progression of CVI. We present an overview of the evaluation and management of CVI in older adults, with a focus on superficial venous disease. Current treatment modalities for superficial venous disease and th...
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作者:Sanin, Gloria; Wood, Elizabeth; Ots, Heather; Werenski, Hope; Velazquez, Gabriela
摘要:Renal artery aneurysms (RAAs) are rare but clinically significant vascular abnormalities. The management of RAA in older adults poses unique challenges related to their baseline comorbidities and age-related vascular changes. Traditionally, open surgery has been the gold standard for large or complex RAA. However, recent data and guidelines support a more conservative threshold for intervention and broader adoption of endovascular therapies, which offer lower perioperative morbidity, shorter h...