In this paper we investigate the reputational penalties to managers of firms announcing earnings restatements. More specifically, we examine management turnover and the subsequent employment of displaced managers at firms announcing earnings restatements during 1997 or 1998. In contrast to prior research (Beneish 1999; Agrawal et al. 1999), which does not find increased turnover following GAAP ...

Importance should be given to financial indicators of profitability, revenue growth and liquidity, indicators of customer loyalty and satisfaction, indicators of innovation, quality, range of products or speed of service, and indicators related to the tasks and satisfaction of the employees, technology and alliances. Nevertheless, the new economy companies have a series of peculiar characterist...

Here, I turn to Dean Oliver’s “Four Factors of Basketball Success.”i Oliver argues that most the variation in wins can be explained by Shooting, Turnovers, Rebounding and Free Throws. He assigns the weights to each factor, 40%, 25%, 20% and 15%, respectively. In my model, I will determine the coefficients for each factor, which have the greatest predictive power. The four factors are defined in...

How does a firm’s human capital impact financial performance? By directly observing the employment and education trajectories of a significant proportion of U.S. public company employees from 1990 to the present, we explore the relationship between performance and two aspects of human capital: turnover and skills. First, we find that firms with higher employee turnover experience significantly ...

During percutaneous coronary interventions (PCI) for chronic total occlusion (CTO), prolonged procedures increase the risk of excessive radiation exposure. These situations harbor a major concern to protect patients and personnel in the cardiac interventional laboratory (CCL). Important questions regarding radiation safety for interventional cardiologists performing PCI for CTO lesions are disc...

These cases represent the combined work of numerous people at the South Dakota Animal Disease Research and Diagnostic Laboratory, including pathologists D. Johnson, D. Nelson, M. Yaeger, R. Neiger, and D. Miskimins; bacteriology supervisor C . Gates; diagnostic virology supervisor P. Leslie-Steen; and research virologists D. Benfield and E. Nelson. All efforts of these and other lab personnel a...

A PCR procedure for the discrimination of Burkholderia mallei and Burkholderia pseudomallei was developed. It is based on the nucleotide difference T 2143 C (T versus C at position 2143) between B. mallei and B. pseudomallei detected in the 23S rDNA sequences. In comparison with conventional methods the procedure allows more rapid identification at reduced risk for infection of laboratory perso...

CONTEXT Gulf War (GW) veterans report nonspecific symptoms significantly more often than their nondeployed peers. However, no specific disorder has been identified, and the etiologic basis and clinical significance of their symptoms remain unclear. OBJECTIVES To organize symptoms reported by US Air Force GW veterans into a case definition, to characterize clinical features, and to evaluate ri...

In 2007, a Finnish traveler was infected in Peninsular Malaysia with Plasmodium knowlesi, a parasite that usually causes malaria in monkeys. P. knowlesi has established itself as the fifth Plasmodium species that can cause human malaria. The disease is potentially life-threatening in humans; clinicians and laboratory personnel should become more aware of this pathogen in travelers.

The aim of the current study was to identify the Rugby game- related statistics that discriminated between winning and losing teams in IRB and S12 close games. Archival data reported to game-related statistics from 120 IRB games and 204 Super Twelve games played between 2003 and 2006. Afterwards, a cluster analysis was conducted to establish, according to game final score differences, three dif...