We document that firms’ management of accounting earnings increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX), with a significant increase during the period prior to SOX, followed by a significant decline after passage of SOX. However, the increase in earnings management preceding SOX was primarily in poorly performing industries. We also show that the informativeness...

The goal of the present experiment was to test the predictions of Central Bottleneck and Central Capacity Sharing models. According to the Central Bottleneck model, dual task interference, as observed in the PRP paradigm, is caused by an all-or-none bottleneck in information processing. The Central Capacity Sharing model postulates that dual task interference is caused by a capacity limited pro...

We construct embedded closed minimal surfaces in the round three-sphere S(1), resembling two parallel copies of the Clifford torus, joined by m small catenoidal bridges symmetrically arranged along a square lattice of points on the torus.

Identifying the precise locus of general cognitive ability (g) in the flow of information between perception and action is an important goal of differential psychology. To localize the negative correlation between g and reaction time to a specific processing stage, we administered a speeded number-comparison task to two groups differing in average g. The participants had to respond to two stimu...

BACKGROUND Few studies have examined whether declines over time in hand-grip strength (HGS) and fast walking speed (FWS) differ by sex and age among non-Western community-dwelling older adults. This study aimed to quantify changes in HGS and FWS over the 6-year period from 1994 to 2000 and examine whether these changes differed by sex and baseline age among older individuals in a Japanese commu...

In this study of gambling frequency and problem gambling in schoolbased young people from the western suburbs of Melbourne, 710 students from Years 10, 11 and 12 were surveyed in 1996, and 776 students from the same years and from the same schools were surveyed in 1998. The mean age of both cohorts was 16.3 years. The major aim of the study was to assess changes in youth gambling patterns over ...

This study introduces the monitoring system to be established within this project, it aims to determine changes occurring within forested areas, settlement areas and other land use forms located at the peripheral area of Istanbul during consecutive decades. The first phase of the study was completed in 1998 and published, covering the period from 1984 to 1994. This study is the second phase of ...

BACKGROUND Trauma is one of the leading causes of death in the Mthatha area, which is one of the least developed regions of South Africa. Road traffic accidents (RTAs) contribute substantially to the number of such deaths. OBJECTIVE To estimate the number of fatal RTAs in the Mthatha area, and analyse age and sex of the deceased. METHODS A review of autopsies performed in the Mthatha Genera...