In this study, I investigate whether market learning explains the absence of the accrual anomaly in recent years by examining three conditions associated with the presence of the anomaly in prior research: (i) a differential relation between future earnings and cash flows versus accruals, (ii) incorrect weighting of cash flows and accruals by investors when predicting earnings, and (iii) associ...

PRINCIPLES Reimbursement systems have difficulties depicting the actual cost of burn treatment, leaving care providers with a significant financial burden. Our aim was to establish a simple and accurate reimbursement model compatible with prospective payment systems. METHODS A total of 370 966 electronic medical records of patients discharged in 2012 to 2013 from Swiss university hospitals we...

Intimate partner violence (IPV) is a serious, widespread problem that negatively affects women's lives, including their economic status. The current study explored whether the financial harm associated with IPV begins as early as adolescence. With longitudinal data from a sample of 498 women currently or formerly receiving welfare, we used latent growth curve modeling to examine the relationshi...

New Zealand shares a common problem with other countries: a shortage of blood donors. Approximately 4% of New Zealand’s total population donate blood, yet up to 20% may need to receive donated blood or blood products. However, there has been little success in accurately predicting willingness to donate blood, and greater knowledge is needed of those variables most likely to predict potential do...

Sentiment and emotion analysis is attracting considerable interest from researchers in the field of finance due to its capacity provide additional insight into opinions intentions investors managers. A remarkable improvement predicting corporate financial performance has been achieved by considering textual sentiments. However, little known about whether managerial affective states influence ch...

Pricing Prototypical Products When we think of colas, Coca-Cola first comes to mind. Products such as Cola-Cola, Tide laundry detergent and Chapstick lip balm are the prototypical products in their respective categories. Over three decades, research in consumer psychology has accumulated evidence on how prototypicality structures memory, shapes the composition of consideration set and influence...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

Married men's wage premium is often attributed to within-household specialization: men can devote more effort to wage-earning when their wives assume responsibility for household labor. We provide a comprehensive evaluation of the specialization hypothesis, arguing that, if specialization causes the male marriage premium, married women should experience wage losses. Furthermore, specialization ...

Received: 15 July 2008 Revised: 8 January 2010 Accepted: 12 February 2010 Online publication date: 24 June 2010 Abstract The international business (IB) literature has widely recognized political forces as major factors that complicate the strategic decisions of multinational enterprises (MNEs). Analyses by financial intermediaries can help to reduce the risk of information asymmetry caused by ...