This paper analyzes postsecondary enrollment and academic outcomes for people who attended adult education classes in Georgia between July 2017 and December 2020, using linked administrative records for students in the state's adult education, technical college, and university systems. The paper...

Nearly three decades have passed since the new knowledge and technologies like genetics and biotechnology have emerged. By passing through various periods in which labor force, resources and capital, each one at a certain time, have been comparative and competitive advantages for a more powerful...

New control paradigms are needed for large networks of wireless sensors and actuators in order to efficiently utilise system resources. In this study, the authors consider the problem of discrete-time state estimation over a wireless sensor network. Given a tree that represents the sensor...

Accounting Standards Update (ASU) 2011-05 eliminates the option to present other comprehensive income (OCI) in the statement of changes in stockholders' equity. This study empirically investigates whether this mandatory change of OCI presentation format achieves FASB's stated objective of...

In this study, focusing on the period 1996-2010, we conduct an empirical investigation of how warnings by industry peer firms about future earnings affect CEO compensation structure. These warnings contain information about the industry, signaling dim industry prospects and possibly triggering...

Some CEOs decide voluntarily to issue a warning when they expect a negative earnings surprise. Prior research suggests that warnings contain incremental information beyond actual earnings; warning firms tend to experience permanent earnings decreases. This paper investigates whether compensation...

This paper investigates the relationship between temperature and hospitalization in China. Using inpatient visit claims of two major public insurance schemes covering 47 cities in 28 provinces for three years, we see a 7.3% increase in hospital admissions on days on which the average temperature...

We examine the governance transfer effect of corporate blockholders in a sample of 892 block acquisitions across 42 countries from 1990 to 2008. Using earnings management as a proxy for corporate governance outcome, we find that target firms' earnings management is aligned with that of block...

We document that the initiation of audit committee interlocks is associated with contagion in reported special items. We argue that this is, in part, attributable to contagion of accounting policy choices. We find that the special items of newly interlocked firms, unrelated before interlock,...