The purpose of this study is to explain the relationship between the comparability of financial statements as a qualitative financial reporting feature with the expected risk of stock price crash. The statistical population of this research includes all companies admitted to Tehran Stock Exchange. In order to achieve the research goal, 81 companies were selected for the period between 2010 and ...

PROBLEM In many jurisdictions, driver education (DE) graduates, compared to non-graduates, are granted a time-discount that allows them to drive unsupervised several months earlier, despite little evidence of a safety benefit and consistent evidence of increased crash risk. Confounding factors may be threatening the validity of DE evaluations. A theoretical framework called the "licensing proce...

The increased crash risk of young, novice drivers, especially in their teenage years, has been a growing concern at both the state and federal levels. Teenage drivers are involved in fatal crashes at more than double the rate of the rest of the population per 100 000 licensed drivers. The best way of stemming these losses is to enact laws adopting graduated licensure systems that restrict young...

Background: Value of Corticosteroid Randomisation after Significant Head Injury (CRASH) prognostic model has not been assessed in children with traumatic brain injury (TBI). This study is designed to examine the value of CRASH model in prediction of 14-day mortality and 6-month unfavourable outcome of pediatric TBI. Materials and Methods: </stron...

OBJECTIVE To assess the effect of maternal involvement in motor vehicle crashes on the likelihood of adverse pregnancy outcomes and to estimate the effect of seatbelt use in reducing the occurrence of those outcomes. METHODS Statewide motor vehicle crash, birth, and fetal death records from 1992 to 1999 were probabilistically linked. Logistic regression was used to compare the likelihood of a...

OBJECTIVE To investigate whether the risk of motorcycle crash related injuries is associated with the conspicuity of the driver or vehicle. DESIGN Population based case-control study. SETTING Auckland region of New Zealand from February 1993 to February 1996. PARTICIPANTS 463 motorcycle drivers (cases) involved in crashes leading to hospital treatment or death; 1233 motorcycle drivers (co...

This article aims to analyse risk transmission among the financial markets of China and ASEAN-5 in context 2015 Chinese stock market crash. For this purpose, authors test if (1) volatility resulting from crash has positively influenced (2) increased perception led a negative reaction investors, both as markets. The results imply an enhancement asymmetric effect, suggesting that during crash, re...

OBJECTIVE To outline various sources of crash risk among young drivers that are developmental (age based) factors. METHODS AND RESULTS First, a distinction is made between adolescence (ages 10-18) and emerging adulthood (ages 18-25) in order to shed light on the reasons for especially high crash rates among 16-17 year old drivers relative to 18-25 year olds. Then various developmental sources...

OBJECTIVE The U.S. and some Canadian government agencies have waived commercial license restrictions for some insulin-using diabetic drivers. However, the U.S. Federal Highway Administration is no longer giving waivers. Scientific evidence to support such regulations has been sparse. This article presents detailed analyses of crash risks for users and nonusers of insulin among diabetic truck-pe...