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Stakeholders' Implicit Claims and Accounting Method Choice
This study adds to the literature that attempts to explain firms' accounting method choices by expanding the traditional set of independent variables to include those derived from implicit claimsExpand
Earnings management, stock issues, and shareholder lawsuits
Abstract Abnormal accounting accruals are unusually high around stock offers, especially high for firms whose offers subsequently attract lawsuits. Accruals tend to reverse after stock offers and areExpand
Earnings Management: IPO Valuation and Subsequent Performance
We examine the role of earnings management by issuers prior to making initial public offerings (IPOs). Our results indicate that pre-IPO abnormal accruals are positively related to initial firmExpand
Lowballing for 'Pop': The Case of Internet IPO Underpricing
Three explanations are commonly offered for the unprecedented levels of underpricing in recent IPOs by Internet firms: (1) media hype drives underpricing; (2) Internet firms leave money on the tableExpand
Feasibility and Safety of Vagal Stimulation In Monkey Model
It appears that chronic vagal stimulation is feasible and that epileptogenic processes are influenced, but the safety and efficacy of the procedure are still in question. Expand
Why Was Internet IPO Underpricing so Severe?
We examine several explanations drawn from prior academic research and current popular press anecdotes for the unprecedented level of underpricing in Internet IPOs. Our sample consists of 342Expand
Efficacy and Toxicity of the Solvent Polyethylene Glycol 400 in Monkey Model
The present research evaluated the possibility that polyethylene glycol 400 (PEG 400) might be efficacious, toxic, or both and suggested that experimental testing of anticonvulsants may be compromised when this or similar solvents are used chronically. Expand
Economic and Industry Determinants of Accounting Method Choice
This study synthesizes and extends the prior literature examining economic motives for manager's accounting method choices. First, we present a framework for organizing the economic factors thatExpand
Efficacy of Standard Anticonvulsants in Monkey Model with Spontaneous Motor Seizures
In most monkeys the frequency and severity of seizures were correlated to the number of interictal spikes in the EEG, and were inversely related to the level of drug in plasma, and the effects of diphenylhydan‐toin (DPH), phenobarbital, and primidone on spontaneous seizures were evaluated for 8 months. Expand
Experimental Anticonvulsant Cinromide in Monkey Model: Preliminary Efficacy
The data tentatively suggest that Cinromide is efficacious in the monkey model at a plasma concentration range of 7–14 μg/ml of the metabolite. Expand