scholarly journals Analyst Coverage and Earnings Management Using Classification Shifting

2018 ◽  
Vol 7 (3) ◽  
pp. 172
Author(s):  
Fang Zhao
Keyword(s):  
United States ◽  
Earnings Management ◽  
Financial Analysts ◽  
Positive Association ◽  
The United States ◽  
Real Earnings Management ◽  
International Studies ◽  
Analyst Coverage ◽  
External Monitoring ◽  
Classification Shifting

This study examines the association between analyst coverage and classification shifting. Prior studies on external monitoring factors and classification shifting provide mixed results: international studies (Haw, Ho, & Li, 2011; Behn, Gotti, Herrmann, & Kang, 2013) find that external monitoring factors mitigate classification shifting, while Abernathy, Beyer, and Rapley (2014) find that external monitoring factors promote classification shifting when accrual-based earnings management and real earnings management are constrained. Using a sample of firms in the United States, this study finds a positive association between classification shifting and an external monitoring factor: analyst coverage. This result suggests that when higher analyst coverage has stronger monitoring role on earnings management, managers are more likely to use classification shifting. The implication of this study should be of interest to financial analysts.

Earnings Management in Firms with Data Security Breaches

2019 ◽  
Vol 33 (3) ◽  
pp. 267-284 ◽  
Author(s):  
Howard Xu ◽  
Savannah (Yuanyaun) Guo ◽  
Jacob Z. Haislip ◽  
Robert E. Pinsker
Keyword(s):  
Earnings Management ◽  
Data Security ◽  
Data Availability ◽  
Real Earnings Management ◽  
Matched Sample ◽  
Analyst Coverage ◽  
Subsequent Performance ◽  
Security Breaches ◽  
External Monitoring ◽  
The Cost

ABSTRACT Anecdotal research suggests that management is concerned about how Data Security Breaches (DSBs) impact a firm's financial performance. We investigate: whether managers in DSB firms manipulate earnings through real earnings management (REM) and/or accrual-based earnings management (AEM); how breach type, disclosure delay, and external monitoring impact earnings management activities; and how earnings management activities influence a DSB firm's performance. Using a propensity score matched sample, results suggest that DSB firms are more likely to manipulate earnings via REM, but not AEM. Additionally, we find that DSB firms engage in REM through cutting discretionary expenses, decreasing discretionary cash spending, and reducing the cost of goods sold through overproduction. We find some evidence that firms are more likely to increase REM when DSBs involve financial information or when firms delay the DSB disclosure or have low analyst coverage. We provide evidence that REM activities lead to lower subsequent performance in DSB firms. Data Availability: The data used are publicly available from the sources cited in the text.

scholarly journals Household COVID-19 risk and in-person schooling

Science ◽  
2021 ◽  
pp. eabh2939
Author(s):  
Justin Lessler ◽  
M. Kate Grabowski ◽  
Kyra H. Grantz ◽  
Elena Badillo-Goicoechea ◽  
C. Jessica E. Metcalf ◽  
...  
Keyword(s):  
United States ◽  
Online Survey ◽  
Positive Association ◽  
The United States ◽  
Mitigation Measures ◽  
Office Work ◽  
School Based ◽  
Increased Risk ◽  
Extra Curricular Activities ◽  
Low Levels

In-person schooling has proved contentious and difficult to study throughout the SARS-CoV-2 pandemic. Data from a massive online survey in the United States indicates an increased risk of COVID-19-related outcomes among respondents living with a child attending school in-person. School-based mitigation measures are associated with significant reductions in risk, particularly daily symptoms screens, teacher masking, and closure of extra-curricular activities. A positive association between in-person schooling and COVID-19 outcomes persists at low levels of mitigation, but when seven or more mitigation measures are reported, a significant relationship is no longer observed. Among teachers, working outside the home was associated with an increase in COVID-19-related outcomes, but this association is similar to other occupations (e.g., healthcare, office work). While in-person schooling is associated with household COVID-19 risk, this risk can likely be controlled with properly implemented school-based mitigation measures.

scholarly journals Sport Spectatorship and Life Satisfaction: A Multicountry Investigation

2017 ◽  
Vol 31 (4) ◽  
pp. 419-432 ◽  
Author(s):  
Yuhei Inoue ◽  
Mikihiro Sato ◽  
Kevin Filo ◽  
James Du ◽  
Daniel C. Funk
Keyword(s):  
United States ◽  
Life Satisfaction ◽  
Emotional Support ◽  
Positive Association ◽  
Well Being ◽  
The United States ◽  
Professional Sport ◽  
Team Identification ◽  
Sport Events ◽  
Satisfaction Relationship

Elite and professional sport events have been recognized as potential mechanisms to enhance well-being. This multicountry study investigates how engagement in such events, behaviorally through live spectating and psychologically through team identification, is associated with life satisfaction. Data from Australia (N = 268) revealed a positive association between live spectating and life satisfaction through a two-wave design measuring live spectating and life satisfaction in separate surveys. Data from the United States (N = 564) confirmed the live spectating–life satisfaction relationship found in Study 1. Additionally, Study 2 revealed individuals with higher levels of team identification perceived greater emotional support from other fans, and this perception, in turn, predicted life satisfaction. Our findings provide sport managers with implications for positioning appeals in support of sport programs and designing events that facilitate engagement to promote life satisfaction in the community.

The Study of International Relations in Great Britain: Further Connections

1986 ◽  
Vol 38 (4) ◽  
pp. 626-645 ◽  
Author(s):  
Gene M. Lyons
Keyword(s):  
United States ◽  
Great Britain ◽  
World War I ◽  
International Relations ◽  
International Political Economy ◽  
Historical Analysis ◽  
The United States ◽  
International Studies ◽  
Security Issues ◽  
Political Experience

Aside from language, students of international relations in the United States and Great Britain have several things in common: parallel developments in the emergence of international relations as a field of study after World War I, and more recent efforts to broaden the field by drawing security issues and changes in the international political economy under the broad umbrella of “international studies.” But a review of four recent books edited by British scholars demonstrates that there is also a “distance” between British and American scholarship. Compared with dominant trends in the United States, the former, though hardly monolithic and producing a rich and varied literature, is still very much attached to historical analysis and the concept of an “international society” that derives from the period in modern history in which Britain played a more prominent role in international politics. Because trends in scholarship do, in fact, reflect national political experience, the need continues for transnational cooperation among scholars in the quest for strong theories in international relations.

Scholarship Versus Pedagogy: The Future of International Studies Education

1989 ◽  
Vol 2 (1) ◽  
pp. 1-5 ◽  
Author(s):  
Miriam Gilbert
Keyword(s):  
United States ◽  
Government Policy ◽  
The United States ◽  
International Studies ◽  
Complex World ◽  
National Geographic Society ◽  
Huge Number ◽  
National Geographic ◽  
Society Report

Student bashing has become all the rage. Allan Bloom has decried today's youth as “spiritually unclad, unconnected, isolated, and no inherited or unconditional connection with anything or anyone,” creating a storm of controversy. E. D. Hirsch has declared students to be culturally illiterate and the National Geographic Society now tells us they are geographically illiterate, as well.Admittedly, statistics can be powerfully persuasive and the results of the recent National Geographic Society report should shake us up. One in seven Americans surveyed could not find the United States on a world map, let alone name the country in which “apartheid” is official government policy. Obviously, something larger than map skills is at stake here. As the survey demonstrated, a huge number of Americans know virtually nothing about world affairs. In a country whose influence is global, millions of people display indifference to, and ignorance of events, beyond our borders.Surveys deocumenting the educational shortcomings of U.S. students indeed have become a dime a dozen. Yet whether or not we agree with these assessments, we have been undeniably offered a grim evaluation of both our students and the job we have done with them. I question, however, whether Bloom's “back to basics” prescription or the acquisition of Hirsch's data base of 5,000 key facts will really make our students smarter, more aware of the complex world they live in. Can “great books” alone (and who will choose them?) or arbitrary concepts devoid of context prepare our students for an interdependent world in which nothing—including the role of the United States— is really certain? Nonetheless, we are compelled to take a good, hard look at ourselves, to reexamine and clarify our role as educators, and to reaffirm education as a potential and potent vehicle for change.

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