Healthcare workers are at risk of infection during the severe acute respiratory syndrome
coronavirus‐2 pandemic. International guidance suggests direct droplet transmission is likely …

▪ Abstract The neuropsychological assets and deficits of several types of pediatric
neurological disease, disorder, and dysfunction are described. These are examined from the …

This paper investigates systematic changes in the value-relevance of earnings and book
values over time. We report three primary findings. First, contrary to claims in the professional …

… DW Collins and SP Kothari, Variation in earnings response … DW Collins and SP Kothari,
Variation in earnings response … DW Collins und SP Kothari, Vuriation in eurnings response …

This paper examines the impact of measuring accruals as the change in successive balance
sheet accounts, as opposed to measuring accruals directly from the statement of cash flows…

We investigate whether firms with strong corporate governance benefit from higher credit
ratings relative to firms with weaker governance. We document, after controlling for firm-specific …

This paper investigates the effect of internal control deficiencies and their remediation on
accrual quality. We first document that firms reporting internal control deficiencies have lower …

We use internal control deficiency (ICD) disclosures prior to mandated internal control
audits to investigate economic factors that expose firms to control failures and managements’ …

This study provides an explanation for the anomalous significantly negative price‐earnings
relation using the simple earnings capitalization model for firms that report losses. We …

The Sarbanes‐Oxley Act (SOX) mandates management evaluation and independent audits
of internal control effectiveness. The mandate is costly to firms but may yield benefits through …