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 ...

OBJECTIVES Military personnel undergoing polysomnography are typically diagnosed only with obstructive sleep apnea (OSA). Comorbid insomnia with OSA is a well-established, underappreciated diagnosis. We sought to determine if military personnel with mild OSA met clinical criteria for insomnia and if there was a pattern of polysomnogram (PSG) variables that identified insomnia in these patients....

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...

Given growing interest in collective turnover (i.e., employee turnover at unit and organizational levels), the authors propose an organizing framework for its antecedents and consequences and test it using meta-analysis. Based on analysis of 694 effect sizes drawn from 82 studies, results generally support expected relationships across the 6 categories of collective turnover antecedents, with s...

Based on 7,939 business units in 36 companies, this study used meta-analysis to examine the relationship at the business-unit level between employee satisfaction-engagement and the business-unit outcomes of customer satisfaction, productivity, profit, employee turnover, and accidents. Generalizable relationships large enough to have substantial practical value were found between unit-level empl...

The aim of the present study was to identify the game-related statistics that allow discriminating between starters and nonstarter players in women's basketball when related to winning or losing games and best or worst teams. The sample comprised all 216 regular season games from the 2005 Women's National Basketball Association League (WNBA). The game-related statistics included were 2- and 3- ...