Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?

How Do Firm Financial Conditions Affect Product Quality and Pricing?

We analyze the interaction of firm product quality and pricing decisions with financial distress and bankruptcy in the airline industry. We consider an airline’s choices of quality and price as dynamic decisions that trade off current cash flows for future revenue. We examine how airline mishandled baggage, on-time performance and pricing are related to financial distress and bankruptcy, contro...

Stress ulcer prophylaxis in adult neurocritical care patients--no firm evidence for benefit or harm.

In volume 19 (2015) of Critical Care, Liu et al. [1] present a systematic review of risks and benefits of stress ulcer prophylaxis (SUP) in adult neurocritical care patients. A total of eight randomised controlled trials (RCTs) on SUP with proton pump inhibitors or histamine-2 receptor antagonists versus placebo or no prophylaxis in neurocritical care patients was assessed. The authors conclude...

The Liverpool Care Pathway: benefit or harm?

Consequences of Financial Reporting Failure for Outside Directors:

Internal Audit, Board of Directors and Financial Reporting Quality

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...