bluuebunny/crossref_metadata_2025_split huggingface dataset:
Data Truncation Bias, Loss Firms, and Accounting Anomalies
Authors: Teoh Siew Hong , Zhang Yinglei 
Published: April 2011

ABSTRACT
Ex post trimming of extreme returns observations that are not data errors causes spurious inferences in tests of market efficiency and behavioral explanations for anomalies. Trimming causes a downward truncation bias in estimated mean returns that is stronger in ex ante subsamples with more loss firms and in which return distributions are more right-skewed. There is an asymmetric U-shaped relation between return right-skewness and loss frequency across deciles of negative return predictors (Accruals, ΔNOA, and NOA), and a downward sloping relationship for positive return predictors (CFO and FCF). Consequently, a least-trimmed square (LTS) 1 percent deletion of returns induces a spurious inverted-U-shaped relation between returns and negative predictors, and an exaggerated positive relation for positive predictors. Thus, the resulting trimmed relations do not reject behavioral explanations for these anomalies. Trimming also induces a spurious loss anomaly. These findings highlight that in return prediction studies, observations should not be deleted based upon the values of the dependent variable, only based upon clearly identified data errors.
What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions
Authors: Matsumoto Dawn , Pronk Maarten , Roelofsen Erik 
Published: April 2011

ABSTRACT
Conference calls held in conjunction with an earnings release have become increasingly common in recent years, yet there is little evidence regarding the reasons that these calls are incrementally informative over the accompanying press release. Using a sample of more than 10,000 conference-call transcripts, we examine the information content of both segments of the call—the presentation and the discussion segment. We find that both segments have incremental information content over the accompanying press release. However, discussion periods are relatively more informative than presentation periods, and this greater information content is positively associated with analyst following. We also find that managers provide increased disclosures during the presentation segment when firm performance is poor, but relatively more information is released during discussion periods in these circumstances. Overall, our results are consistent with the notion that active analyst involvement in conference calls increases the information content of the calls, particularly when firm performance is poor.
Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint
Authors: Baber William R , Kang Sok-Hyon , Li Ying 
Published: April 2011

ABSTRACT
This study presents conceptual and empirical analyses of discretionary accrual reversal in the earnings management context. We specifically focus on the extent that income-increasing (decreasing) discretionary accruals initiated in a prior period reverse to become income-decreasing (increasing) accruals in the current period. The analysis suggests that the extent that such reversals constrain the ability to manage toward earnings objectives depends on both the magnitude of past accrual-based earnings management and the reversal speed of past discretionary accruals. To demonstrate the empirical implications of the analysis, we consider discretionary accrual reversal speed as an additional determinant of the balance sheet constraint on earnings management (Barton and Simko 2002). We show that, conditional on the magnitude of net operating asset overstatement, the probability of achieving quarterly earnings forecasts varies inversely with reversal speed.
Spillover Effects in Subjective Performance Evaluation: Bias and the Asymmetric Influence of Controllability
Authors: Bol Jasmijn C. , Smith Steven D. 
Published: April 2011

ABSTRACT
We examine how subjective performance evaluations are influenced by the level and controllability of an accompanying measure of a separate performance dimension. In our experiment, supervisors evaluate the office administration performance of a hypothetical subordinate. We find that supervisors' subjective evaluations are directionally influenced by an accompanying objective measure of sales performance, even after excluding participants who perceive informativeness across measures. Consistent with concerns for fairness and motivation, we also find an asymmetric uncontrollability effect—supervisors' evaluations are higher when an uncontrollable factor decreases the subordinate's sales (i.e., they compensate for bad luck), but are not lower when the uncontrollable factor increases the subordinate's sales (i.e., they do not punish for good luck). This evidence suggests that supervisors use discretion provided to evaluate performance on one task to adjust for perceived deficiencies in the evaluation of performance on other tasks. Our study integrates theories of cognitive bias and motivation, highlighting the need to consider the potentially interactive effects of different performance measures in multi-task settings.
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
Authors: Chen Feng , Hope Ole-Kristian , Li Qingyuan , Wang Xin 
Published: April 2011

ABSTRACT
Prior research shows that financial reporting quality (FRQ) is positively related to investment efficiency for large U.S. publicly traded companies. We examine the role of FRQ in private firms from emerging markets, a setting in which extant research suggests that FRQ would be less conducive to the mitigation of investment inefficiencies. Earlier studies show that private firms have lower FRQ, presumably because of lower market demand for public information. Prior research also shows that FRQ is lower in countries with low investor protection, bank-oriented financial systems, and stronger conformity between tax and financial reporting rules. Using firm-level data from the World Bank, our empirical evidence suggests that FRQ positively affects investment efficiency. We further find that the relation between FRQ and investment efficiency is increasing in bank financing and decreasing in incentives to minimize earnings for tax purposes. Such a connection between tax-minimization incentives and the informational role of earnings has often been asserted in the literature. We provide explicit evidence in this regard.
Monitoring by Auditors: The Case of Public Housing Authorities
Authors: Grein Barbara Murray , Tate Stefanie L. 
Published: April 2011

ABSTRACT
We take advantage of the unique reporting requirements of nonprofit public housing authorities (PHAs) to study the effect of audits on financial information both generally and when there are management incentives to misreport financial data. There is little prior research on the effect of audit adjustments in nonprofit settings and conflicting research on how auditors react to management's incentives to misreport. We identify potential financial statement areas at risk of manipulation based on incentives specific to public housing authorities. Using pre- and post-audit financial data for almost 3,600 PHAs across seven years, we find that auditors make economically and statistically significant adjustments to PHA financial statements. In addition, we find evidence that audits appear to reduce potential management bias, particularly to reduce risks of overstatement. Overall, audits appear to matter in this nonprofit, low-litigation risk setting where there is a large concentration of non-Big 4 auditors.
Nobiletin Attenuates VLDL Overproduction, Dyslipidemia, and Atherosclerosis in Mice With Diet-Induced Insulin Resistance
Authors: Mulvihill Erin E. , Assini Julia M. , Lee Justin K. , Allister Emma M. , Sutherland Brian G. , Koppes Julie B. , Sawyez Cynthia G. , Edwards Jane Y. , Telford Dawn E. , Charbonneau Alexandre , St-Pierre Philippe , Marette André , Huff Murray W. 
Published: April 2011

OBJECTIVE
Increased plasma concentrations of apolipoprotein B100 often present in patients with insulin resistance and confer increased risk for the development of atherosclerosis. Naturally occurring polyphenolic compounds including flavonoids have antiatherogenic properties. The aim of the current study was to evaluate the effect of the polymethoxylated flavonoid nobiletin on lipoprotein secretion in cultured human hepatoma cells (HepG2) and in a mouse model of insulin resistance and atherosclerosis.

RESEARCH DESIGN AND METHODS
Lipoprotein secretion was determined in HepG2 cells incubated with nobiletin or insulin. mRNA abundance was evaluated by quantitative real-time PCR, and Western blotting was used to demonstrate activation of cell signaling pathways. In LDL receptor–deficient mice (Ldlr−/−) fed a Western diet supplemented with nobiletin, metabolic parameters, gene expression, fatty acid oxidation, glucose homeostasis, and energy expenditure were documented. Atherosclerosis was quantitated by histological analysis.

RESULTS
In HepG2 cells, activation of mitogen-activated protein kinase-extracellular signal–related kinase signaling by nobiletin or insulin increased LDLR and decreased MTP and DGAT1/2 mRNA, resulting in marked inhibition of apoB100 secretion. Nobiletin, unlike insulin, did not induce phosphorylation of the insulin receptor or insulin receptor substrate-1 and did not stimulate lipogenesis. In fat-fed Ldlr−/− mice, nobiletin attenuated dyslipidemia through a reduction in VLDL-triglyceride (TG) secretion. Nobiletin prevented hepatic TG accumulation, increased expression of Pgc1α and Cpt1α, and enhanced fatty acid β-oxidation. Nobiletin did not activate any peroxisome proliferator–activated receptor (PPAR), indicating that the metabolic effects were PPAR independent. Nobiletin increased hepatic and peripheral insulin sensitivity and glucose tolerance and dramatically attenuated atherosclerosis in the aortic sinus.

CONCLUSIONS
Nobiletin provides insight into treatments for dyslipidemia and atherosclerosis associated with insulin-resistant states.
Adaptation and Validation of the Steen Happiness Index into Polish
Authors: Kaczmarek Lukasz , Stanko-Kaczmarek Maja , Dombrowski Stephan 
Published: April 2011

Adaptation and Validation of the Steen Happiness Index into Polish
Authentic happiness is a construct comprising 3 factors: pleasure, engagement, and meaning (Seligman, Parks, & Steen, 2005). Three studies involving altogether 464 participants adapted and validated the authentic happiness measure Steen Happiness Index (SHI; Seligman, Steen, Park, & Peterson, 2005) into Polish. In Study 1 the Polish version of the scale was developed and its convergence with the original SHI was assessed using bilingual response method, r = .98, p < .001. In Study 2 cluster analysis confirmed the theoretical profiles of happiness, testing the proposed 3-factor structure of the scale, χ2 (116) = 180.62, GFI = .95, CFI=.97, SRMR = .04, RMSEA = .04, RMSEA 90% CI [.25 - .45]. Test-retest reliability (Study 3) yielded satisfactory results, rtt = .87, p < .01. This is the first study providing empirical support for the structural validity of the authentic happiness construct. It also shows the cross-cultural generality of the construct. We discuss some practical applications of the scale.
Superficial and systemic diagnosis of family
Authors: Świętochowski Waldemar 
Published: April 2011

Superficial and systemic diagnosis of family
The distinction between two types of diagnosis of family was inspired by the concept of surface and source features of personality by R.B. Cattell. By means of existing psychological questionnaires we can only know the surface of consciously available mental phenomena. The same is true in the diagnosis of family. The McMaster model of family, systemic in its assumptions, developed research tools giving access only to the surface of the phenomena. Although they are divided into certain thematic categories they do not reveal what is really important in the family system. In this article, the author, after a detailed discussion of one of the tests based on the McMaster theoretical model, is attempting to identify the source features (here: unavailable for conscious cognition) of the family, hereinafter called systemic traits. In this research the exploration factor analysis was used. Three perspectives of the opinion of the family were maintained (like in the Family Assessment Measure). Factor analysis allowed identification of three factors for each perspective of the family assessment. Confirmative analysis proved a satisfactory match (using RMSEA, GFI and AGFI statistics). The accuracy of the identified systemic model was then tested by a confirmation study (confirmative factor analysis using Amos from SPSS). The authors also prepared a provisional questionnaire for measuring these systemic traits of the family. The tool proved to be promising and the work worth continuing. Incidentally, it turned out that the characteristics of the family system are relatively independent of personality traits of family members.
The structure and regulative function of the cognitive styles: a new theory
Authors: Nosal Czeslaw 
Published: April 2011

The structure and regulative function of the cognitive styles: a new theory
The organization of human cognitive styles can be described as a kind of functional system or as an holon. In this framework it is possible to propose a new theoretical base for classifying the primary cognitive styles. The fundamental theoretical thesis is that for all styles there is one common mechanism of forming and scanning the perceptual and memory field induced by the situation, and by the differences in the manner of carrying out the processes of field scanning /codes interfering depend on the range of conceptual equivalency and cognitive control of behavior. In the functional describing of the basic set of cognitive styles we must take into account three elements of the chain: neurobiological modules ® organization of cognitive holon ® behavioral manifestation of styles.
Cross-Education and contralateral irradiation
Authors: Panzer Stefan , Schinowski David , Kohle Daniel 
Published: April 2011

Cross-Education and contralateral irradiation
Cross-Education is characterized as the improvement in strength of the contralateral homologous muscle after unilateral practice. One potential mechanism to explain this phenomenon is that a unilateral maximal voluntary contraction (MVC) induces an involuntary irradiation of the contralateral homologous muscles. The purpose of the present two studies was to determine if contralateral irradiation is a potential mechanism to explain effects of cross-education. Contralateral irradiation was measured as the EMG co-activation in the homologous unpracticed arm. In Study 1 a unilateral dynamic extension/flexion arm movement was used to activate the triceps. The results indicated that unilateral practice induced a contralateral co-activation on the unpracticed arm. The same result can be reported for an isometric contraction (Study 2). The two studies provided empirical evidence that unilateral MVC did induce an involuntary muscle co-activity on the contralateral homologous muscles with increasing practice time in one testing session.
Morphological characteristics of young elite paddlers
Authors: Alacid Fernando , Marfell-Jones Michael , López-Miñarro Pedro , Martínez Ignacio , Muyor José 
Published: April 2011

Morphological characteristics of young elite paddlers
The aims of this study were to describe kinanthropometric characteristics of elite male and female young paddlers and to compare their proportionality with Olympic paddlers. One hundred and eighty seven young elite sprint paddlers (124 males and 63 females), aged 13 and 14 years, were assessed using a battery of 31 anthropometric dimensions. Somatotypes, Phantom Z-scores and corrected girths were calculated. Comparison between the 13 and 14 year old paddlers showed that 14 year old males had greater height, body weight, sitting height, arm span and upper body lengths, breadths and girths than their 13 year old counterparts, whereas 14 year old female paddlers only differed significantly from the 13 year olds in biacromial breadth and corrected arm girth. Mean somatotypes of male paddlers were best described as balanced mesomorphs, while female paddlers were centrals. Olympic paddlers had higher proportional dimensions in upper body girths, and biacromial breadth in both genders. The data provided in this study could be used as a guideline for talent identification in sprint canoeing and kayaking.
Children's Step Counts on Weekend, Physical Education, and Non-Physical Education Days
Authors: Brusseau Timothy , Kulinna Pamela , Tudor-Locke Catrine , van der Mars Hans , Darst Paul 
Published: April 2011

Children's Step Counts on Weekend, Physical Education, and Non-Physical Education Days
There have been well-documented increases in overweight and obese children, sedentary lifestyles, and increased prevalence of a hypokinetic disease over the past 20 years. Thus understanding the physical activity patterns of children is essential for developing effective interventions. Little evidence exists that illustrates the contribution of weekend, physical education, and non-physical education days to overall physical activity patterns of children. The purpose of the study was to examine differences in pedometer-determined physical activity patterns of fourth and fifth grade children during weekend, physical education and non-physical education days. Three hundred and sixty-three children (8-11 years old) from six Southwestern USA elementary schools participated by wearing pedometers (Yamax Digiwalker SW-200) for seven consecutive days. Children recorded their steps at arrival to school and when they woke up and went to bed on weekend days. During weekdays, the fourth and fifth grade children averaged 13,196 ± 3,334 and 11,295 ± 3,168 steps/day for boys and girls, respectively. This is compared to a weekend average of 7,660 ± 4,647steps/day (boys) and 7,317 ± 4,062 steps/day (girls). Children were significantly more active on physical education days, averaging 12,979 steps/day (14,197 ± 4,697 steps/day for boys and 12,058 ± 3,772 steps/day for girls),compared to non-physical education school days, when they accumulated 11,809 steps/day (12,788 ± 3,600 steps/day for boys and 11,047 ± 3,382 steps/day for girls). Based on the findings in this study, children and youth are more active during school days than on weekend days. Furthermore, children are more active on physical education days than non-physical education days. These findings suggest that increased physical activity programming and interventions during weekend days may be needed to increase physical activity. The expansion of school-based physical education across more school days may also serve to increase children's physical activity during the school week.
Competitive Anxiety and Coping Strategies in Young Martial Arts and Track and Field Athletes
Authors: Radochoński Mieczysław , Cynarski Wojciech , Perenc Lidia , Siorek-Maślanka Lucyna 
Published: April 2011

Competitive Anxiety and Coping Strategies in Young Martial Arts and Track and Field Athletes
This study is an examination of the relationship between competitive anxiety and coping strategies in young athletes. Sixty karatekas and 72 track and field athletes were the subjects of the study. The age of the athletes ranged between 18 and 25 years. All had been practicing their sports for 6-8 years. The research instruments employed are the Competitive State Anxiety Inventory-2 (CSAI-2) and the Coping Inventory for Stressful Situations (CISS).
Results show that martial arts athletes reported a significantly higher level of self-confidence and lower levels of cognitive and somatic anxiety compared to track and field athletes. The two groups also differed in regard to the use of coping strategies in stressful situations. For example, the karate athletes used more effective strategies such as task-oriented coping. In the next step of the study, the subjects were divided into two groups according to the level of performance (i.e. "winners" and "losers"). The "losers exhibited higher levels of anxiety, both cognitive and somatic, than "winners". They also had higher scores on less effective coping subscales, e.g. emotion-oriented and avoidance-oriented.
There is a significant interdependence between anxiety and level of performance in competitive stress situations. Future research should also consider the possible mediating role of other psychological factors, such as personality traits.
Academic Self-Efficacy of Turkish Physical Education and Sport School Students
Authors: Ünlü Hüseyin , Kalemoğlu Yaprak 
Published: April 2011

Academic Self-Efficacy of Turkish Physical Education and Sport School Students
This study investigated the academic self-efficacy of physical education and sport school students. The research group consisted of 518 students. The research data was collected following the "Academic Self Efficacy Scale" principle. Results indicated that physical education and sport school students obtained high academic self efficacy scores. While no significant difference was observed with regard to gender, class level and sport branches with gender, a significant difference was observed when considering only sport branches.
Analyzing Variations in Roundness Profile Parameters During the Wavelet Decomposition Process Using the Matlab Environment
Authors: Adamczak Stanisław , Makieła Włodzimierz 
Published: April 2011

Analyzing Variations in Roundness Profile Parameters During the Wavelet Decomposition Process Using the Matlab Environment
Signal analysis performed during surface texture measurement frequently involves applying the Fourier transform. The method is particularly useful for assessing roundness and cylindrical profiles. Since the wavelet transform is becoming a common tool for signal analysis in many metrological applications, it is vital to evaluate its suitability for surface texture profiles. The research presented in this paper focused on signal decomposition and reconstruction during roundness profile measurement and the effect of these processes on the changes in selected roundness profile parameters. The calculations were carried out on a sample of 100 roundness profiles for 12 different forms of mother wavelets using MATLAB. The use of Spearman's rank correlation coefficients allowed us to evaluate the relationship between the two chosen criteria for selecting the optimal mother wavelet.
Statistical Validation of the Method for Measuring Radius Variations of Components on the Machine Tool
Authors: Adamczak Stanisław , Janusiewicz Adam , Makieła Włodzimierz , Stępień Krzysztof 
Published: April 2011

Statistical Validation of the Method for Measuring Radius Variations of Components on the Machine Tool
This paper deals with the experimental validation of the suitability of the method for measuring radial variations of components on the process tool. The tests were conducted using a computerized PSA6, which was compared to a Talyrond 73. The results of measurement of roundness deviations as well as roundness profiles were analyzed for a sample of 70 shafts. The roundness deviations were assessed by determining the experimental errors, while the profiles obtained with the tested device were compared to those registered by the reference device using three correlation coefficients.
Metal Detector Excited By Frequency-Swept Signal
Authors: Svatoš Jakub , Vedral Josef , Fexa Pavel 
Published: April 2011

Metal Detector Excited By Frequency-Swept Signal
This paper describes the theoretical background of electromagnetic induction from metal objects modelling. The response function of a specific case of object shape - a homogenous sphere from ferromagnetic and non-ferromagnetic material is introduced. Experimental data measured by a metal detector excited with a linearly frequency-swept signal are presented. As a testing target various spheres from different materials and sizes were used. These results should lead to better identification of the buried object.