Acromioclavicular joint (AC) separations are one of the most common injuries seen in orthopedic and sports medicine practices, accounting for 9% of all injuries to the shoulder girdle. Various operative and nonoperative treatment schemes have been described for the management of AC joint injuries. Although there is controversy about the efficacy of surgical reconstruction versus nonoperative in...

We carry out a detailed analysis of a time dispersive and dissipative (TDD) string, using our recently developed theories of conservative and Hamiltonian extensions of TDD systems. This analysis of the TDD string includes, in particular: (i) an explicit construction of its conservative Hamiltonian extension, consisting of the original string coupled to “hidden strings”; (ii) explicit formulas f...

This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms’ degree of accounting conservatism between preand post-transition periods. We find that female CFOs are more conservative in their financial reporting. In addition, we find that the relation between ...

It is well documented that losses are less persistent than profits and that stock prices anticipate the lower persistence of losses. Yet the underlying explanation for these results is unclear. One explanation lies in the abandonment option, whereby firms with losses are more likely to curtail operations (e.g., Hayn 1995). Another explanation involves timely loss recognition stemming from conse...

background: seroma formation is a common complication after breast cancer surgery. several techniques such as tube drainage, fibrin sealant and suturing methods have been employed to prevent or reduce seroma formation. capitonnage, a suturing method widely used following hydatid cyst removal, has been used after breast surgery in limited studies. our aim was to compare the effectiveness of tube...

Abstract We use the year-end adjustments to provisions for student loan losses of state and provincial governments in United States Canada study government accounting conservatism how it varies between these adjacent highly integrated countries. Building on Canada’s more conservative cultural attributes, we hypothesize find that Canadian report than U.S. governments. Moreover, are excessively c...

Economic interdependence between suppliers and customers generates proprietary information useful for credit risk assessment. Such proprietary information can mitigate information asymmetry between borrowers and lenders, and substitutes for conservative accounting numbers in debt contracting. We hypothesize that a pre-existing lending relationship with a borrower’s customer(s) grants the lender...

During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world Today, over I 00 countries have adopted International Financial Reporting Standards (!FRS) as their primary acc...