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Although recent studies provide convincing evidence that firms manage earnings to achieve certain reporting objectives, there is still little evidence on what steps firms take to manage their earnings. This paper presents evidence as to which components firms use in order to manage bottom-line, reported earnings. Specifically, we identify a set of firms(More)
The aim of this study was to evaluate the reproducibility of the head position for a three-dimensional soft tissue laser scan (lasergraph) using thin-plate splines, for orthognathic surgery planning and follow-up. 60 laser scans of five subjects (12 scans per subject) were obtained at specified intervals. The head was positioned in the lateral view using a(More)
This study examines whether firms just above and just below three earnings benchmarks (loss avoidance, earnings changes, and analyst forecast) have differing levels of discretionary accruals. If discretionary accruals are a measure of earnings management, then firms above (benchmark beaters) and firms below a benchmark should have differing levels of(More)
The relative reproducibility of two widely used arbitrary face-bow transfer systems, the Denar Slidematic and the Dentatus type AEB, was assessed for use in orthognathic surgery planning. A novel method was also developed to determine any variation in three-dimensional spatial position and orientation of the maxillary cast. This envelope of movement enabled(More)
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