Baxter-Jones AD, Eisenmann JC, Mirwald RL, Faulkner RA, Bailey DA. The influence of physical activity on lean mass accrual during adolescence: a longitudinal analysis. J Appl Physiol 105: 734–741, 2008. First published May 8, 2008; doi:10.1152/japplphysiol.00869.2007.—During childhood, physical activity is likely the most important modifiable factor for the development of lean mass. However, th...

This paper contributes to the merger and acquisitions (M&A) literature by providing evidence for role of industry relatedness in association between target firms' earnings management (EM) before deal premium offered acquirer. We argue that familiarity with industry's policies practices is a crucial factor helps acquirers see through targets' EM. Our supports this prediction relation accounting ...

Cooperative advertising arrangements between manufacturers and resellers contain two principal components in their payment schedules: a participation rate and an accrual rate. We analyze 2,156 cooperative advertising plans to see how they vary across consumer and industrial products, as well as between convenience and nonconvenience consumer products. We also study how participation and accrual...

This study examines the association between auditor-provided tax services (APTS) and financial reporting quality to determine if APTS impairs auditor independence or generates knowledge spillover. Lower (higher) financial reporting quality is generally viewed as evidence supporting auditor independence impairment (knowledge spillover). We use the quality of the income tax accrual estimate from ...

We investigate whether the accruals anomaly (Sloan 1996), characterized by U.S. stock prices over-weighting the role of accrual persistence and under-weighting the role of operating cash flow persistence for future earnings, is a local manifestation of a global phenomenon. Hence, we examine whether stock prices in six other major capital markets and Japan) fully reflect the implications of the ...

BACKGROUND AND AIMS There still is a lack of prospective studies on bone mineral development in patients with a history of early onset Anorexia nervosa (AN). Therefore we assessed associations between bone mass accrual and clinical outcomes in a former clinical sample. In addition to an expected influence of regular physical activity and hormone replacement therapy, we explored correlations wit...

This paper provides empirical evidence on whether the earnings fixation hypothesis can explain the accrual anomaly originally documented in Sloan (1996). Our analytical model yields the prediction that if investors fixate on reported earnings, the effectiveness of the accrual strategy will increase in the responsiveness of the stock price to earnings and the differential persistence of cash flo...

Detecting failures is a fundamental issue for fault-tolerance in distributed systems. Recently, many people have come to realize that failure detection ought to be provided as some form of generic service, similar to IP address lookup or time synchronization. However, this has not been successful so far. One of the reasons is the difficulty to satisfy several application requirements simultaneo...

This position paper makes the case for incorporating time/utility functions (TUFs) and the paradigm of utility accrual real-time scheduling in the planned, updated version of the UML Profile for Schedulability, Performance, and Time. The case is made by arguing that the key underpinning of the current state-of-the real-time practice — the priority artifact — and that of the current state-of-the...

Failure detectors are used to build high availability distributed systems as the fundamental component. To meet the requirement of a complicated large-scale distributed system, accrual failure detectors that can adapt to multiple applications have been studied extensively. However, several implementations of accrual failure detectors do not adapt well to the cloud service environment. To solve ...