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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)
Prior research demonstrates that forecast optimism is, in part, an unintentional consequence of analysts' cognitive reactions to the scenarios managers use to communicate future plans. In two experiments, we examine whether counter-explanation (explaining why managers' plans could fail) limits unintentional forecast optimism. We find that, when compared to(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)
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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