253 research outputs found
The motion of ascending and descending spheres
Measurements of self-induced motions of spheres ascending and descending in deep water tan
Operational application of a universal turbulence measuring system Final report
Aeronautical turbulence measuring apparatus - gust loadin
A Content Based Assessment of the Relative Quality of Leading Accounting Journals
This analysis advances faithful representation of statistical evidence as a substantive basis for assessing accounting journal research quality. The analysis builds upon recent work by Cready et al. (2019) indicating that accounting research articles commonly misrepresent null outcomes in their abstracts. Our analysis exploits this reporting deficiency to objectively assess journal reporting quality. The analysis determines misrepresentation rates for five leading general interest academic accounting journals based on direct review of article abstract contents. While all five of these journals commonly publish articles containing such misrepresentations, the relative frequencies with which they do so differ considerably. Moreover, the resulting rankings vary from those commonly reported in existent accounting journal quality and impact assessments. The analysis also finds that financial and archival studies are less prone to statistical evidence misrepresentation while audit and experimental studies are more prone to engaging in such misrepresentation
Is there a confidence interval for that? A critical examination of null outcome reporting in accounting research
This study evaluates how null outcomes are analyzed and reported by accounting researchers based on an examination of two years of publications in The Accounting Review. As null outcomes reflect an inability to reject a null they, unlike rejections, do not lend themselves to specifically conclusive interpretations. Rather, substantive descriptive analyses are needed to draw useful inferences from such outcomes. In the 35 articles we identify as presenting substantive null outcomes, however, inappropriately conclusive interpretations of these outcomes border on monolithic while scant attention is given to providing the descriptive analyses needed to draw useful insights from them. Moreover, these deficiencies span articles published across all of the major accounting research areas (i.e., financial, managerial, audit, and tax) and encompass both archival and experimental designs. The analysis also proposes the use of descriptive techniques, particularly interval based analyses (e.g., Dyckman and Zeff, 2014; Dyckman, 2016)), as a desriable alternative for interpreting null outcomes
Measuring the Behavioural Component of the S&P 500 and its Relationship to Financial Stress and Aggregated Earnings Surprises
Scholars in management and economics have shown increasing interest in isolating the
behavioural dimension of market evolution. Indeed, by improving forecast accuracy and
precision, this exercise would certainly help firms to anticipate economic fluctuations,
thus leading to more profitable business and investment strategies. Yet, how to extract
the behavioural component from real market data remains an open question. By using
monthly data on the returns of the constituents of the S&P 500 index, we propose a
Bayesian methodology to measure the extent to which market data conform to what is
predicted by prospect theory (the behavioural perspective), relative to the (standard) subjective
expected utility theory baseline.We document a significant behavioural component
that reaches its peaks during recession periods and is correlated to measures of financial
volatility, market sentiment and financial stress with expected sign. Moreover, the behavioural
component decreases around macroeconomic corporate earnings news, while it
reacts positively to the number of surprising announcements
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The Perception of "Training Availability" Among Certified Nurse Aides: Relationship to CNA Performance, Turnover, Attitudes, Burnout, and Empowerment
Article on the perception of "training availability" among certified nurse aides (CNAs) and the relationship to CNA performance, turnover, attitudes, burnout, and empowerment
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Social Capital and Self-Rated Health among Older Adults in China: A Multilevel Analysis
Article on social capital and self-rated health among middle-aged and older adults in China
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