Interannual to multidecadal variability of winter storminess in the eastern United States was studied using water level measurements from coastal tide gauges. The proximity to the coast of the primary winter storm track in the region allows the use of tide gauges to study temporal modulations in the frequency of these storms. Storms were identified in high-passed, detided sea level anomalies in...

This paper examines the association of comprehensive income with subsequent period net income as well as analysts’ earnings forecasts. Our results support the notion that comprehensive income is incrementally useful in predicting subsequent period changes in net income. We also document that comprehensive income is associated with analysts’ earnings forecast revisions and forecast errors. The e...

this paper takes fundamental analysis research beyond the spatial and temporal bounds of previous studies. it was investigated that how detailed financial statement data enter the decisions of market makers by examining how current changes in the fundamental signals chosen can provide information on subsequent earnings changes. using tehran stock exchange’s firms data from 2003 to 2012, the rol...

Exploring Financial Reporting Fraud with GHSOM Rua-Huan Tsaih, Wan-Ying Lin, Shin-Ying Huang Identifying Firm-Specific Risk Statements in News Articles Hsin-Min Lu, Wan-Hsin Huang, Zhu Zhang, Tsai-Jyh Chen Predicting Future Earnings Change Using Numeric and Textual Information in Financial Reports * Kuo-Tay Chen, JuChun Yen, Tsai-Jyh Chen 11: 35 AM Session 3: Emergency Response and Surveillance...

Russia provides an interesting context for studying the labor market experiences of the elderly because of its experience with market transition, its looming growth in the elderly dependency ratio, and its unusual pension policies that do not penalize pensioners for working. We use data from twenty surveys of the Russian population conducted from February 1991 to November 2007 to analyze the la...

The interaction between the various departments of a full-service brokerage firm can have positive effects. An asset management department operates the firm’s mutual funds and has a need for high-quality information. Thus, the firm’s sell-side analysts in the research department are motivated to gather information about particular securities and to use the asset management department as an addi...

This paper surveys the literature on the determinants and consequences of securities class action lawsuits against firms and auditors from a financial reporting quality perspective. The survey is motivated by the important role that law plays in protecting stakeholders’ interests against managerial misdeed. Litigation is, thus, an important topic and numerous studies investigate the determinant...

This paper investigates the nature and consequences of sample attrition in a unique longitudinal survey of medical doctors. We describe the patterns of non-response and examine if attrition affects the econometric analysis of medical labour market outcomes using the estimation of physician earnings equations as a case study. We compare the econometric gestimates obtained from a number of differ...