Earnings management and stock price crashes post-crossdelisting

We test whether cross-delisted firms from the major U.S. stock exchanges experience an increase in crash risk associated with earnings management. Consistent with our prediction, we find that earnings management have a greater positive impact on stock price crash risk post-cross-delisting when compared to a sample of still cross-listed firms. Moreover, our results suggest that this effect is more pronounced for crossdelisted firms from countries with weaker investor protection and poorer quality of their information environment. We further examine whether managers’ ability to manipulate earnings increases post-cross-delisting around seasoned equity offerings. Our evidence shows that cross-delisted firms that engage in earnings management to inflate reported earnings prior to a seasoned equity offering are more likely to observe a subsequent stock price crash.

Post-operating performance of cross-delisted firms from U.S. stock exchanges

We investigate the long-term performance of cross-delisted firms from U.S. stock markets. Using a sample of foreign firms listed and delisted from U.S. stock exchange markets over 2000-2012, we examine the operating performance and the long-run stock returns performance of firms post-cross-delisting. Our results suggest that cross-delisted firms have less growth opportunities than matched cross-listed firms in the long run. Moreover, firms that cross-delist after the passage of Rule 12h-6 of 2007 exhibit a significant decline in operating performance. In contrast, before the adoption of the Rule 12h-6, cross-delisted firms seem to be affected by the cost of a U.S. listing in the precross -delisting period. In addition, we provide evidence that cross-delisted firms underperform their cross-listed peers; cross-delisted firms experience negative average abnormal returns, especially in the post-delisting period.

A new page on the road book of inorganic mercury in fish body - tissue distribution and elimination following waterborne exposure and post-exposure periods

prova tipográfica / uncorrected proof

Differential predictors of acute post-surgical pain intensity after abdominal hysterectomy and major joint arthroplasty

Author's personal copy

Da procriação medicamente assistida (aspetos gerais) aos efeitos sucessórios: inseminação homóloga Post Mortem

Dissertação de mestrado em Direito das Crianças, Família e Sucessões

Typologies of post-divorce coparenting and parental well-being, parenting quality and children’s psychological adjustment

First published online: 30 October 2015

Post-divorce representations of marital negotiation during marriage predict parenting alliance in newly divorced parents

Literature demonstrates that marital and co-parenting subsystems are intercorrelated and have autonomous functions in the family system. This study explored representations of marital negotiation strategies for conflict resolution during marriage and parenting alliance relationship after divorce, using data from Portuguese newly divorced parents. In multiple regression analysis, representations of marital negotiation strategies for conflict resolution during marriage used by ex-spouses predict positive parenting alliance relationship after divorce. These results suggest that representations of pre-divorce marital relationship influence positively current interparental relationship regarding child rearing after marital dissolution. Implications for clinical interventions are also discussed.

The real economic effects of cross-delistingfrom the united states: evidence on post-operating performance, financial constraints and stock crash risk

Tese de Doutoramento em Ciências Empresariais.

Fisiología de pre y post-cosecha en ajo (Allium sativum L.) en cv. Rosado, Blanco y Colorado

En base a los trabajos realizados a nivel de fisiología de pre-cosecha, se continúa con los objetivos específicos referentes a las relaciones nutricionales en lo que respecta a fertilización nitrogenada y condición del nitrógeno en el suelo. Todo ello a fin de relacionar los períodos críticos en el ciclo del cultivo sometido a diferentes tratamientos de fertilización. Se continuará con el desarrollo del Modelo de pronóstico de crecimiento y rendimiento del cultivo de ajo, extendiendo a futuro datos del cultivo a productores. Los estudios de post-cosecha han avanzado en la determinación de distintos índices de carácter bioquímico y fisiológico a fin de tomar decisiones en relación a la calidad del ajo que se consume y se exporta. El objetivo de este trabajo es: - Determinar que el período crítico para la fertilización nitrogenada es el comprendido entre el inicio del crecimiento aéreo y llenado del bulbo y depende principalmente de las condiciones edáficas.

Análisis sobre la adaptación, ajuste y su consecuente retención en postes intraradiculares pre-formados no metálicos y en postes post-formados metálicos. Estudio comparativo.

Uno de los objetivos concretos de los remanentes radiculares tratados endodonticamente, es de servir como elemento de anclaje para una futura restauración protética. Si bien, todo tratamiento con pernos trae aparejado un cierto grado de debilitamiento tisular, es vital que este tipo de prótesis adapten y ajusten correctamente, ya que de ellas depende la estabilidad y la permanencia de la consecuente corona en boca. Son muchas las causas que nos pueden llevar a la falta de ajuste y adaptación de nuestras restauraciones, pero la técnica elegida para la preparación de la cavidad radicular, además del momento y el material con el que esta hecho el poste son 2 items fundamentales, para estudiar esta problemática. Actualmente existe un interesante debate a cerca de las ventajas de uno u otro sistema, en general esa discusión se centra en el análisis de las propiedades de uno u otro sistema, por ejemplo su modulo de elasticidad, su radiopacidad, su resistencia a la fractura, a la fatiga, su ventaja estética, etc. Pero hay un detalle, que por lo menos para nosotros es vital, la retención. En cuanto al diseño metodológico elegido para llevar a cabo este trabajo, se utilizaran 40 porciones radiculares a las que se les practicarán (con el mismo instrumento) cavidades con la finalidad de albergar postes intraradiculares. A las primeras 20 (codificadas) se le tomarán impresiones sectorizadas siguiendo posteriormente el protocolo correspondiente para la confección de postes post formados metálicos (colados) por método indirecto (Método COPISMY), luego de ser obtenidos, estos postes colados serán cementados a presión controlada sobre sus respectivas porciones radiculares. A las segundas 20 porciones (codificadas) se le cementarán también a presión controlada, postes prefabricados no metálicos, siguiendo los mismos pasos que para los colados. Posteriormente todas las muestras serán incluidas en cubos de resina transparente con la finalidad de practicarles cortes transversales para su posterior observación, medición y captura de imagen. Luego todos los valores numéricos obtenidos, serán sometidos a un estricto estudio estadístico para tratar de determinar si existen entre ambos grupos diferencias que puedan ser consideradas estadísticamente significativas.

Darwin and after Darwin. An exposition of the Darwinian theory and a discussion of post-Darwinian questions, by George John Romanes ...

3

Darwin and after Darwin. An exposition of the Darwinian theory and a discussion of post-Darwinian questions, by George John Romanes ...

2

Darwin and after Darwin. An exposition of the Darwinian theory and a discussion of post-Darwinian questions, by George John Romanes ...

1

Effects of selected post harvest processes on brown crab (Cancerpagurus L.) and European lobster (Homarus gammarus L.) from Irish Crustacean Fisheries

The crustacean fishery is important to the socio economics of rural and island communities around Ireland; with brown crab (Cancer pagurus) and European lobster (.Homarus gammarus) being the most valuable shellfish species. Brown crab and lobster are marketed live with the majority being exported from Ireland to southern Europe. Post capture processes used in Ireland are very subjective but promote fresh, live products. Common practices used in the crustacean fishery include nicking of brown crab and long term storage of lobster. This study showed that nicking resulted in elevated mean lactate levels of 17.90% (StDev ± 1.74) and elevated mean glucose levels of 120.55 % (StDev ± 0.26) with mean circulating bacteria levels 9 times greater in nicked crab. Nicking resulted in 96.3% increase in tissue necrosis and a subsequent reduction in product quality. These factors possibly compromise the host’s defense system, which may ultimately reduce the animal’s ability to cope with additional stressors caused by post-harvest processes. Long term storage allows lobster to be stored until the market is less saturated and prices are higher. This investigation found that some lobsters contracted bacterial biofilms as a result of long term storage. Bacteria isolated from biofilms were identified as Arcobacter and Campylobacterales with identity and alignment scores of 80% andd 88% respectively.