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IPO Failure Risk
2006
Social Science Research Network
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., Hand (2001) ; and Demers and Lev (2001) ) we define Internet companies as those firms that earn the majority of their revenues as a result of the existence of the Internet. 8 There does not currently ...
doi:10.2139/ssrn.656542
fatcat:3ropspbmrncwhpqdusbpgjeimu
MYOFASCIAL TRIGGER POINTS
[chapter]
2009
Current Therapy in Pain
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Myofascial Trigger Points
2007
Anesthesiology Clinics
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Career Concerns and Earnings Management
2013
Social Science Research Network
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Motivated by the disconnect between survey evidence documenting that executives prioritize implicit contracting (i.e., labor market based career concerns) when making earnings management decisions (Graham et al (2005) ) and the extant literature's focus on explicit contracting to explain earnings manipulation, we examine analytically the role of managerial career concerns in earnings management. Building on Holmstrom (1982 Holmstrom ( , 1999 , we present a career concerns based earnings
doi:10.2139/ssrn.2312129
fatcat:emkgpudemrc3xckawrp2tm42tu
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... nt model that incorporates the unique reversing nature of earnings management. A key insight derived from the model is that whether the predictions of a traditional career concerns model prevail, which is to say that managers engage in more income-increasing behavior in their early years, critically depends upon the reversal characteristics of the earnings management vehicle chosen. JEL Classification: M40, M41.
A Rude Awakening: Internet Shakeout in 2000
2000
Social Science Research Network
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This latter interpretation is consistent with evidence presented by Demers and Lewellen (2001) that greater IPO underpricing by Internet companies is associated with higher increases in traffic to the ...
doi:10.2139/ssrn.244231
fatcat:tdgsd3ggmjhupewzod6szgjp3u
Soft Information in Earnings Announcements: News or Noise?
2010
Social Science Research Network
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This paper examines whether the "soft" information contained in the text of management's quarterly earnings press releases is incrementally informative over the company's reported "hard" earnings news. We use Diction, a textual-analysis program, to extract various dimensions of managerial net optimism from more than 20,000 corporate earnings announcements over the period 1998 to 2006 and document that unanticipated net optimism in managers' language affects announcement period abnormal returns
doi:10.2139/ssrn.1153450
fatcat:242se6fmofhqtjeit36wbql4qe
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... nd predicts postearnings announcement drift. We find that it takes longer for the market to understand the implications of soft information than those of hard information. We also find that the market response varies by firm size, turnover, media and analyst coverage, and the extent to which the standard accounting model captures the underlying economics of the firm. We also show that the second moment of soft information, the level of certainty in the text, is an important determinant of contemporaneous idiosyncratic volatility, and it predicts future idiosyncratic volatility. JEL Classifications: G14; D82; M41
Myofascial Trigger Points
2007
The Medical clinics of North America
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The Marketing Role of IPOs: Evidence from Internet Stocks
2001
Social Science Research Network
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., 2000; Demers and Lev, 2001) . Web traffic is valuable to internet companies because it generates sales and service revenues. ...
Recent studies show that web traffic is associated with internet companies' future revenues (Rajgopal et al., 2000) and contemporaneous market values (Hand, 2000; Rajgopal et al., 2000; Demers and Lev ...
doi:10.2139/ssrn.281749
fatcat:hozz2zrdozaj7js7afejgqv4fa
The marketing role of IPOs: evidence from internet stocks
2003
Journal of Financial Economics
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., 2000; Demers and Lev, 2001) . Web traffic is valuable to internet companies because it generates sales and service revenues. ...
Recent studies show that web traffic is associated with internet companies' future revenues (Rajgopal et al., 2000) and contemporaneous market values (Hand, 2000; Rajgopal et al., 2000; Demers and Lev ...
doi:10.1016/s0304-405x(03)00072-2
fatcat:dcpghuee5bh4zchp6wkbdu4pxq
The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management
2010
Social Science Research Network
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The point of our study is to investigate, using both theoretical and archival empirical methods, the role of CEO career concerns as a determinant of earnings management behavior. The significance of earnings management in market economies is well documented. Our investigations are motivated by the disconnect between recent survey evidence documenting that executives prioritize implicit contracting (i.e., labor market) concerns when making earnings management decisions (Graham et al (2005) ) and
doi:10.2139/ssrn.1716535
fatcat:m2zmgnzmhfhx3diywhligkhqsm
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... the extant academic literature's focus on explicit contracting explanations. We first develop a model of earnings management, rooted in career concerns, that alternatively incorporates the features of the accrual accounting performance measurement system and the negative value-destroying effects of real activities earnings management. Our model leads to the surprising prediction that, absent explicit compensation contracts, managers do not engage in income-increasing earnings management early in their careers. By contrast, later career stage CEOs are "trapped" into managing earnings upward even though the market correctly foresees this classic type of "signal jamming." Consistent with this, we present robust new empirical evidence that CEO age is a statistically and economically significant determinant of real activities and accruals-based earnings management levels. After numerous robustness tests to discriminate between our hypothesis and alternative explanations for the significance of CEO age, we conclude that implicit career stage incentives are important determinants of corporate earnings management. Our findings are consistent with executives' self-insights regarding their behavior, while also suggesting that CEO age may be a significant correlated omitted variable in prior academic earnings management studies. JEL Classification: M40, M41.
The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management
2010
Social Science Research Network
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This paper theoretically and empirically investigates the role of CEO career concerns on accruals based and real activities earnings management. We develop a model of earnings management, rooted in career concerns, that alternatively incorporates the features of the accrual accounting performance measurement system and the negative value-destroying effects of real activities earnings management choices. Our model leads to the surprising prediction that, absent explicit compensation contracts,
doi:10.2139/ssrn.1562428
fatcat:wrex5fx6hrf4bfpc3bcizuak6y
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... nagers who maximize lifetime compensation in a perfectly competitive labor market would have little incentive to engage in income-increasing accruals manipulation or real activities earnings management in the early stages of their careers. By contrast, mature executives are tapped into managing earnings upward in order to influence their post-retirement labor market value even though the market correctly foresees this type of "signal jamming". Our empirical results support the hypotheses that younger managers engage in less accruals based and real earnings management than older CEOs, even after controlling for explicit compensation and wealth based incentives, as well as other factors that have been shown to be associated with earnings management. We also find evidence that younger managers choose the "lesser of two evils" by managing accruals rather than opting for value-destroying real activities earnings management choices. JEL Classification: M40; M41
Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls
2018
Management science
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and Vega (2014); Huang, et al. (2014); Baginski, et al. (2016); and Mayew, Sethuraman and Venkatachalam
, Price, et al. (2012) , and Demers and Vega (2014) . ...
., Loughran and McDonald (2011) ; Demers and Vega (2014) Following the prior literature, we then take the difference between Negativity and Positivity and scale this by the sum of negative and positive ...
doi:10.1287/mnsc.2017.2888
fatcat:m5i5rykm7vhcbkavhoczq6ofei
Expansion of theCHN1Strabismus Phenotype
2011
Investigative Ophthalmology and Visual Science
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PURPOSE. Hyperactivating CHN1 mutations have been described in individuals with Duane retraction syndrome with or without vertical gaze abnormalities. This was a study of five family members with distinctive ocular dysmotility patterns that co-segregated with a novel hyperactivating CHN1 mutation. METHODS. Participating members of a family segregating pleomorphic incomitant strabismus underwent ophthalmic examinations, and several underwent high-resolution magnetic resonance imaging (MRI) of
doi:10.1167/iovs.11-7950
pmid:21715346
pmcid:PMC3175992
fatcat:6aj22nlinffh7a5ppggbzzfldi
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... orbits and brain stem. Participant DNA was extracted and amplified for haplotype analysis encompassing the CHN1 region on chromosome 2q31.1, and mutation analysis of the CHN1 gene, which encodes the Rac-GAP signaling protein ␣2-chimaerin. In vitro functional studies of the co-inherited mutation were performed, including a Rac-GTP activation assay, quantification of ␣2-chimaerin translocation, and co-immunoprecipitation. RESULTS. All five clinically affected family members exhibited monocular or binocular supraduction deficits, three in the absence of Duane retraction syndrome. MRI in four affected individuals demonstrated small or absent abducens nerves in all four, small oculomotor nerve in one, and small optic nerves in three. Superior oblique muscle volume was also decreased in three of the individuals, supporting trochlear nerve hypoplasia. Strabismus segregated with the CHN1 locus and affected individuals harbored a c.443AϾT CHN1 mutation (p.Y148F). In vitro, this novel mutation behaved similarly to previously
Alterations in Airway Inflammation and Lung Function During Corticosteroid Therapy for Atopic Asthma
2002
Chest
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Although corticosteroid therapy for asthma improves lung function and reduces airway inflammation, the relation between these two events is unclear. This article investigates associations between changes in bronchial inflammation and lung function during high-dose inhaled corticosteroid therapy for asthma. Methods: Nine subjects with atopic asthma received high-dose inhaled fluticasone propionate (FP), 2,000 g/d for 8 weeks. Fiberoptic bronchoscopy with endobronchial biopsies, spirometry, and
doi:10.1378/chest.121.5.1414
pmid:12006422
fatcat:ztbucmunzjagrh5g67pdkrbeii
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... stamine provocation challenge were performed on each subject at baseline, after 2 weeks, and again after 8 weeks of therapy. Spearman rank correlation coefficients between changes in parameters of bronchial inflammation and lung function were computed. Results: As expected, significant down-regulation of airway inflammation and improvements in lung function were observed after both short-term and long-term therapy with high-dose inhaled FP. During corticosteroid therapy, changes in lymphocyte and macrophage numbers in bronchial biopsy specimens were closely correlated. Changes in EG1؉ eosinophils were associated with changes in EG2؉ eosinophils after 8 weeks of therapy. Although changes in airway inflammation and changes in lung function were not closely associated after 2 weeks of therapy, changes in eosinophils (EG1) in bronchial biopsy specimens correlated with changes in bronchodilator response (r ؍ 0.77, p ؍ 0.016) after 8 weeks of therapy. Conclusion: In patients with atopic asthma, changes in bronchial eosinophils and lung function during steroid therapy are closely related but do not occur simultaneously. Abbreviations: ANOVA ϭ analysis of variance; FP ϭ fluticasone propionate; MoAb ϭ monoclonal antibody; PC 20 ϭ provocative concentration of histamine causing a 20% fall in FEV 1 C orticosteroids are the most effective therapy for
Enhanced PCR amplification of VNTR locus D1S80 using peptide nucleic acid (PNA)
1995
Nucleic Acids Research
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Use of the polymerase chain reaction (PCR) to amplify variable numbers of tandem repeat (VNTR) loci has become widely used in genetic typing. Unfortunately, preferential amplification of small allelic products relative to large allelic products may result In Incorrect or ambiguous typing in a heterozygous sample. The mechanism for preferential amplification has not been elucidated. Recently, PNA oligomers (peptide nucleic acids) have been used to detect single base mutations through PCR
doi:10.1093/nar/23.15.3050
pmid:7659530
pmcid:PMC307148
fatcat:4gttoumdd5hyvds7lzoysplhva
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... . PNA is a DNA mimic that exhibits several unique hybridization characteristics. In this report we present a new application of PNA which exploits its unique properties to provide enhanced amplification. Rather than clamping the PCR, PNA is used to block the template making it unavailable for interstrand and intrastrand Interactions while allowing polymerase to displace the PNA molecules and extend the primer to completion. Preferential amplification is reduced and overall efficiency Is enhanced.
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