Digital Commons Network^™

Anti-Egfr Liposomal Drug Delivery System Loaded With Agy2 Potentiates The Anti-Cancer Effect Of Agy2 Against Egfr Expressed Pancreatic Cancer, Raviteja Bulusu, Esther Frimpong, Joy Okoro, Sunil Krishnan, Saunjoo Yoon, Bo Han, Xue Zhu, Edward Agyare

Faculty, Staff and Student Publications

Pancreatic ductal adenocarcinoma (PDAC) remains one of the most lethal malignancies worldwide due to late diagnosis, dense stromal barriers, and resistance to existing chemotherapeutics. To address these limitations, we developed a targeted liposomal delivery system that encapsulates AGY2, a newly synthesized, more potent fluoro pyrimidine nucleoside analog. In this study, epidermal growth factor receptor (EGFR) functionalized liposomal nanoparticles (EGFR-AGY2 LNPs) were optimized using Box–Behnken Design to achieve superior physicochemical stability. The optimized formulation demonstrated nanoscale dimensions (∼121 nm), high entrapment efficiency (∼75%), and strong colloidal stability. Surface antibody conjugation was confirmed by Fourier Transform Infrared Analysis (FTIR) and immunofluorescence analysis, …

Practice Patterns In Pediatric Cardiothoracic Presurgical Conferences: A Multicenter Survey Study, Britney Reed, Poonam Puranik, Andrew Rodenbarger, Mira Trivedi, Dilachew A Adebo, Gary Beasley, Louis Bezold, M Jay Campbell, Michael R Carr, Joshua Daily, Mark Debrunner, Erica Del Grippo, Carlen G Fifer, Timothy M Hoffman, Susan R Hupp, Joshua D Kurtz, Gira Morchi, Carl Owada, Renuka Peterson, Michael D Puchalski, Ryan A Romans, Arwa Saidi, Rajesh U Shenoy, Anoop K Singh, Robert D Tunks, Thomas M Yohannan, Carolyn M Wilhelm, Jyoti K Patel

Faculty, Staff and Student Publications

Pediatric cardiothoracic surgeries are high-stakes, complex procedures, typically undergoing prior review at multidisciplinary conferences. This study evaluates practice patterns of conferences throughout the United States (US). Surveys were distributed to fellowship program directors or division directors in 124 US pediatric cardiology centers seeking information on conference logistics, fellow roles, quality improvement (QI), and satisfaction. All 47 responding centers (response rate 38%) conduct presurgical conferences, mostly on a weekly basis (92%) lasting 60-120 min (79%). The conferences are solely virtual (19%) or hybrid (81%). High-volume centers (> 300 surgical cases/year) are more likely to hold multiple conferences (13/20 vs 7/27, p <  0.01) and less likely to designate a moderator (11/20 vs 22/26, p = 0.027). Categorical pediatric cardiology fellows at 33 centers present clinical data (97%), echocardiograms (85%), catheterizations (82%), and cross-sectional imaging (39%), typically beginning in their first year. Most centers report that minor (98%) or major changes (51%) are made to patient management at least "sometimes." Responders rate conferences as very important (median 10/10 on a 10-point Likert scale, IQR 9-10), but satisfaction is more modest (median 7/10, IQR 7-9). Only 17% of centers have a formal QI process. Comments from 42 centers reveal positive themes of collaboration (68%) but also concerns about lengthy (30%) or inefficient (36%) discussion. Conclusions: This survey highlights common practices for pediatric cardiothoracic presurgical conferences. Conferences are collaborative and seen as highly impactful. However, satisfaction varies, and QI efforts are infrequent. These findings highlight opportunities for process improvement and standardization.

Nanofluid Flooding As A Sufficient Alternative To Waterflooding For Incremental Oil Recovery From Carbonate Reservoirs, Sarmad Al-Anssari, Dhifaf Sadeq, Hassanain A. Hassan, Ahmed Hamid Al-Taie, Hasan Ali Abood, Mohammed Mahdi, Zain Ul Abedin Arain

Research outputs 2022 to 2026

Oil recovery from carbonate reservoirs is one of the critical challenges in the oil industry due to the strongly oil-wet nature, natural fractures, and the heterogeneity of carbonate rocks. Subsequently, waterflooding can only displace oil from large fractures, leaving the majority of oil trapped in the rock matrix. This work suggests that nanofluid flooding, as a predesigned flooding method, is an alternative to conventional waterflooding. Various concentrations of silica nanofluid at different nanoparticle concentrations were formulated and systematically investigated for their characteristics, stability at reservoir conditions, and their influence on wettability and oil recovery. Silica nanoparticles were sustainably synthesized from …

Recruitment And Retention Of Rural-Dwelling Young Adults Into A Digital Healthy Eating Intervention: Lessons Learned From A Randomized Controlled Trial Of The Veg4me Study, Katherine M. Livingstone, Stephanie R. Partridge, Jonathan C. Rawstorn, Kathleen M. Dullaghan, Yuxin Zhang, Stephanie L. Godrich, Sarah A. Mcnaughton, Gilly A. Hendrie, Lauren C. Blekkenhorst, Ralph Maddison, John C. Mathers, Laura Alston

Research outputs 2022 to 2026

Background/objectives: The study aimed to identify the key methodological challenges and solutions related to recruitment and retention of rural-dwelling young adults into a randomized controlled trial that tests the feasibility of a digital healthy eating intervention (Veg4Me). Methods: Digital registration for a 12-week study was set up as a one-step process without researcher involvement. Participant registrations and recruitment rates were monitored daily using predetermined online preventative measures to identify fraudulent responses and to amend the digital registration process where necessary. Retention rates were monitored daily to identify any necessary amendments to the follow-up protocol. Results: During data collection, n = …

A Qualitative Exploration Of Unanticipated Effects Experienced By People With Chronic Obstructive Pulmonary Disease Who Participated In Interventions Designed To Reduce Sedentary Behaviour, Fiona Coll, Vinicius Cavalheri, Daniel F. Gucciardi, Kylie Hill

Research outputs 2022 to 2026

Introduction: This study explored the lived experiences of people with chronic obstructive pulmonary disease (COPD) who participated in interventions designed to reduce the accumulation of sedentary behaviour in prolonged uninterrupted bouts. Methods: Ten participants with stable COPD participated in a multi-component intervention that spanned over 9 months and was designed to address the intervention message ‘If you have been sitting or resting continuously for 30 min, stand up and move’. Interventions comprised participation in an 8-week programme of supervised exercise training coupled with behaviour change techniques. Throughout the intervention period the person delivering the intervention kept detailed notes of their …

Emerging Biomaterials For Next-Generation Wound Healing: From Infection Control To Tissue Regeneration, Unqa Mustafa, Aiman Kaleem, Syeda Zunaira Bukhari, Hamna Riaz, Maryam Iftikhar, Muhammad Usman Munir, Xianghao Xiao, Mingwu Shen, Xiangyang Shi, Mostafa Yazdi, Ayesha Ihsan

Chemical and Biochemical Engineering Faculty Research & Creative Works

Wound healing is a multifactorial biological process that regenerates damaged tissues through a series of molecular and cellular events in a coordinated manner. An interruption in this cascade can lead to impaired healing, especially in diabetic complications, where effective treatment is crucial for controlling infections and promoting tissue regeneration. Recent advances in bioengineering and digital health have catalyzed the development of next-generation wound therapies capable of actively modulating the wound microenvironment, promoting regeneration, and enabling real-time clinical assessment. This review summarizes the fundamentals of physiological wound healing and highlights the significant developments in biomaterial dressings and scaffolds, 3D bioprinting, as …

Queuing Uncertainty Of Limit Orders, Bart Yueshen Zhou

Research Collection Lee Kong Chian School Of Business

Limit orders submitted around the same time are subject to random latencies and will be queued accordingly. In equilibrium, end-of-queue limit orders always lose money—the liquidity supply appears excessive. The model generates empirical predictions regarding such “overshooting” liquidity: (i) new limit orders appear fleeting—clustered submissions are followed by immediate cancellations, (ii) the resulting cancel-to-add count ratio reflects adverse selection, and (iii) the cancel-to-add size ratio measures high-frequency market-making activity. Welfare can be hurt by the overshooting liquidity if it induces excessive speculation. Overall, the model contributes to a more comprehensive understanding and better utilization of order book data.

Cycles Of Inequality In The Marketplace: Insights From Macro, Marketer, And Consumer Perspectives, Debora V. Thompson, Amna Kirmani, Rebecca Hamilton, Andy Li, Christilene Du Plessis, Daniel Fernandes, Guillaume Johnson, Brent Mcferren, Jian Ni, Vladmir Pavlov, Francine Petersen, Lisa Scheer, Yan Vieites, Keith Wilcox

Research Collection Lee Kong Chian School Of Business

Seeking inequality via differentiation is a fundamental theme in the marketing literature: consumers derive utility from products that convey socially valued attributes, and marketers target consumers by giving them opportunities to differentiate on socially valued attributes. However, as a large body of evidence shows, inequality can reduce consumer well-being and limit economic growth. In this paper, we take a systemic view of marketplace inequality, examining the interdependence among consumers, marketers, and macro forces in shaping inequality in markets for goods and services. Our broad review of the marketing literature across ten marketing journals and a variety of subdomains within the …

Moving Beyond Entry Modes: Toward A New Paradigm Of International Involvement In An Era Of Digitalization And Global Transitions, Noman Shaheer, Sali Li, Liang Chen, Keith D. Brouthers, Dan Li, Peter Liesch

Research Collection Lee Kong Chian School Of Business

We seek to reconceptualize internationalization strategy by shifting focus from static, single-entry mode choices to dynamic constellations of multiple involvement modes. In an era of rapid technological change enabled by artificial intelligence, blockchain, and robotics, geopolitical volatility fueled by trade wars and violent conflicts, and increasing sustainability demands, multinational corporations (MNCs) need to rethink how they are involved with diverse stakeholder expectations, prioritize flexibility and reversibility, and embed co-creation and legitimacy alongside efficiency. Extending Brouthers et al. (2022), we integrate transaction cost economics with resource-based, institutional, opportunity, and ecosystem perspectives to explain how MNCs configure and reconfigure various constellations of …

Dopamine-Endocannabinoid Crosstalk Drives Exercise-Induced Bidirectional Plasticity In Parkinson's Disease, Federica Campanelli, Gioia Marino, Giuseppina Natale, Maria De Carluccio, Tabitha N. Rodriguez, Michelle Smeyne, Richard Jay Smeyne, Veronica Ghiglieri, Paolo Calabresi

Department of Neuroscience Faculty Papers

Parkinson’s disease (PD) is a neurodegenerative disorder marked by loss of substantia nigra dopaminergic neurons. Epidemiological evidence indicates that lifelong physical activity reduces both PD incidence and slows disease progression. Here, we examine how voluntary exercise induces long-lasting neuroprotection of the corticostriatal function in a murine model of α-synuclein–driven nigrostriatal pathology. In preformed fibril (PFF)-injected mice, long-lasting voluntary wheel running prevents degeneration of nigrostriatal dopaminergic terminals and improves motor performances. Intensive exercise normalizes spontaneous glutamatergic transmission and preserves corticostriatal long-term potentiation (LTP) in striatal spiny projection neurons. Exercise-induced LTP is dependent on activation of dopamine (DA) DA1, GluN2B-expressing NMDA and …

The Political Economy Of Mandatory Disclosure: A Literature Review, Hao Liang, Hanyu Zhang

Research Collection Lee Kong Chian School Of Business

Reviewing the literature on mandatory corporate disclosure from a political economy perspective, we synthesize the classic justifications for disclosure regulations while emphasizing why voluntary disclosure often fails to achieve socially efficient transparency. We also highlight how legal institutions, enforcement capacity, and political forces shape the design, credibility, and effectiveness of disclosure mandates. Drawing on evidence from international and China-focused studies, we review empirical findings on how mandatory disclosure affects investor protection, information environments, and firm behavior, showing that similar reporting rules yield different outcomes across institutional settings. We further extend the discussion to ESG and climate-related disclosure to examine emerging …

Public Acceptance Of Meat-Reduction Policies Across Cultures: Comparing Singapore And Switzerland, Bianca Wassmann, Shu Tian Ng, Mark Chong, Angela K. Y. Leung, Michael Siegrist

Research Collection Lee Kong Chian School Of Business

Purpose – As meat-reduction policies are discussed across the globe, many are met with public resistance. Cultural values may help explain this pushback, yet their role in shaping support for food policy remains poorly understood. This study is the first to apply cultural cognition theory to food policy by examining how cultural worldviews shape the acceptance of meat-reduction interventions in Singapore and Switzerland—two economically developed countries with contrasting cultural profiles. Design/methodology/approach – In an online survey, participants (Singapore: n = 357; Switzerland: n = 495) rated their acceptance of 11 meat-reduction interventions (e.g. taxes, subsidies, labelling). We then analysed to …

Library News June 2026, Research Medical Library

Library News 2026

• 2026 Journal Impact Factor Update
• Finding Grant Funding with Pivot-RP
• Books on Mental Health and Wellness Available Through the Research Medical Library
• And Now for Today's Topic: Can You Begin a Sentence with a Conjunction?

The City As Showroom: Singapore And The Rise Of The "Urban Solutions" Industry, Sol Andrew Stokols

Research Collection College of Integrative Studies

This article uses the concept of the “city as showroom” to describe an emergent logic shaping urban development that stems from the growing importance of “urban solutions” as an industry. Focusing primarily on Singapore, the article examines how certain urban districts and high-profile sites are conceptualized as “showrooms” for the infrastructure and urban technologies they aim to export around the world. The idea of the “city as showroom” combines aspects of the curation of a city’s image through showcase districts, as well as “testbed urbanism” seen in certain smart-city projects. Singapore's need to reproduce itself as a model of urban …

Irwin, Raymond. The English Library: Sources And History. New York, Ny: Routledge, 2022., Randi K.J. Baltzer

The Christian Librarian

No abstract provided.

Overcoming Adversity With Resilience: A Phenomenological Examination Of African American Women Leaders Facing Microaggressions In Corporate Spaces, Dionne Trenise Johnson

Electronic Theses and Dissertations

African American women leaders in Fortune 500 companies experience persistent challenges of subtle yet pervasive systems of discrimination in the form of microaggressions that cause negative impacts to their psychological well-being, workplace performance, and career advancement. These women exhibit incredible resilience that enable them to thrive at work, mitigate mental health challenges, and navigate their careers successfully. However, unlike people who fall into either a racial minority group or a gender minority group, African American women experience compounded effects of microaggressions due to the intersection of their race and gender. As a result of microaggressions, these women experience impacts to …

History To Future: Evolving Agent With Experience And Thought For Zero-Shot Vision-And-Language Navigation, Guangzhao Dai, Shuo Wang, Zihan Wang, Guo-Sen Xie, Yang Yang, Jinshan Pan, Qianru Sun, Xiangbo Shu

Research Collection School Of Computing and Information Systems

Vision-and-Language Navigation in Continuous Environment (VLN-CE) requires an agent to follow language instructions to navigate the target destination. With the advancement of large language models (LLMs), recent efforts have explored adapting them for zero-shot VLN-CE, offering a promising solution in addressing the drawbacks of poor generalization in the training-based paradigm. However, existing LLM-based works primarily perform naive reasoning for decision-making and lack feedback, e.g., reviewing historical errors and predicting future potentials. Consequently, it may suffer from continuous failure for those initial error tasks. In this paper, we rethink LLM-based zero-shot VLN-CE and propose a new paradigm, named EvoNav, to improve …

Task Complexity Matters: An Empirical Study Of Reasoning In Llms For Sentiment Analysis, Donghao Huang, Zhaoxia Wang

Research Collection School Of Computing and Information Systems

Large language models (LLMs) with reasoning capabilities have fueled a compelling narrative that reasoning universally improves performance across language tasks. We test this claim through a comprehensive evaluation of 504 configurations across seven model families—including adaptive, conditional, and reinforcement learning-based reasoning architectures—on sentiment analysis datasets of varying granularity (binary, five-class, and 27-class emotion). Our findings reveal that reasoning effectiveness is strongly task-dependent, challenging prevailing assumptions: (1) Reasoning shows task-complexity dependence—binary classification degrades up to -19.9 F1% points (pp), while 27-class emotion recognition gains up to  +16.0 pp; (2) Distilled reasoning variants underperform base models by 3–18 pp on simpler tasks, …

Cfalr: Collaborative Filtering-Augmented Large Language Model For Personalized Fashion Outfit Recommendation, Yujuan Ding, Junrong Liao, Yunshan Ma, Yi Bin, Wenqi Fan, Tat-Seng Chua, Qing Li

Research Collection School Of Computing and Information Systems

Personalized outfit recommendation poses a significant challenge in e-commerce and social media platforms, requiring systems that balance user preferences with aesthetic compatibility. Collaborative filtering (CF) provides a traditional solution for this, but it struggles with data-sparse scenarios and complex user-item-outfit relationships. Meanwhile, existing template-based approaches are constrained by rigid pre-designed structures. To bridge these research gaps, we introduce CFALR (Collaborative Filtering-Augmented Large Language Model for Recommendation), a novel framework that synergizes collaborative filtering with large language models for personalized outfit recommendation. Specifically, CFALR describes user-outfit interactions in natural language and leverages LLMs to capture fashion semantics while employing CF-enhanced embeddings …

The Latino Higher Education Landscape In Massachusetts, Fatema B. Ahad, Fabián Torres-Ardila, Elisa Castillo, Lorna Rivera, Joseph B. Berger

Gastón Institute Publications

This white paper provides a statistical overview of HSIs in Massachusetts within the state’s evolving demographics and postsecondary education context. It presents historical trends on student enrollment, student outcomes, and faculty and staff composition, highlighting the state of Latino students in the Commonwealth. The analysis offers descriptive data to inform policymakers, practitioners, and institutional leaders. It does not evaluate causal relationships or institutional effectiveness. The institutions included in this report were identified as HSIs and emerging HSIs through full-time equivalent (FTE) analysis for fall 2024 data. This is not an official or comprehensive list of schools eligible for, or that …

To Wait Or To Transfer? A Three-Level Optimization Framework For Intermodal Transfer Coordination In First Train Timetabling And Bus Bridging Services Management, Hao Li, Liujiang Kang, Norman Weik, Huijun Sun, Qingying Lai, Zhiguang Cao

Research Collection School Of Computing and Information Systems

This study addresses the integrated optimization of the first train timetabling and bus bridging service design (FTT-BBSD) for morning transfer challenges, two critical but interdependent passenger services in the public transit system. In contrast to most existing studies and conventional approaches, this study explicitly models the influence of passenger path choices and transfer mode selections on FTT-BBSD. Through a novel dual-level network representation that integrates subway and bus systems, we formulate the FTT-BBSD problem as a mixed-integer nonlinear programming model. The model simultaneously determines subway and bus timetables and bridging line deployment to minimize total travel time for all first …

A Pruning-Based Question-Answering For Interactive Video Search: A Simple Baseline, Yu Tong Cheng, Phuong Anh Nguyen, Chong-Wah Ngo

Research Collection School Of Computing and Information Systems

There are various factors affecting the performance of video search. An imprecise query will enlarge search space and reduce the discriminative power of ranking functions. This problem is further exacerbated by the presence of numerous visually or semantically similar videos in large datasets. Consequently, users need to painstakingly browse through many highly similar candidates to locate the search target, leading to increased cognitive load and inefficient searching. Ideally, engaging users through interactive questioning to resolve uncertainties in the search process is an effective strategy for progressively narrowing down the search space. However, despite rapid advances in deep learning, generating informative …

Interfold: Learning Interpretable Diffusion Manifolds Beyond Binary Samples, Alexander Vincent Lewi, Rainer Tan, Shengfeng He

Research Collection School Of Computing and Information Systems

We propose InterFold, a framework for learning and applying interpretable semantic manifolds in latent diffusion models, without requiring binary or paired supervision. Existing methods for semantic editing either rely on limited paired data or uncover only coarse, unsupervised directions that fail to capture user-specific, fine-grained attributes. InterFold addresses these limitations by learning a target attribute manifold in the H-space of diffusion models using only a set of positive, unlabeled examples. To edit a new image, InterFold projects its H-space representation toward this learned manifold through test-time optimization, enabling precise, identity-preserving modifications of complex, non-binary concepts. To make these edits effective …

A Survey Of Earable Technology: Trends, Tools, And The Road Ahead, Changshuo Hu, Qiang Yang, Yang Liu, Tobias Röddiger, Kayla-Jade Butkow, Mathias Ciliberto, Adam Luke Pullin, Jake Stuchbury-Wass, Mahbub Hassan, Cecilia Mascolo, Dong Ma

Research Collection School Of Computing and Information Systems

Earable devices, wearables positioned in or around the ear, are undergoing a rapid transformation from audio-centric accessories into multifunctional systems for interaction, contextual awareness, and health monitoring. This evolution is driven by commercial trends emphasizing sensor integration and by a surge of academic interest exploring novel sensing capabilities. Building on the foundation established by earlier surveys, this work presents a timely and comprehensive review of earable research published since 2022. We attempt to answer three core questions: (1) how has earable research evolved in recent years, (2) what enabling resources are now available, and (3) what opportunities remain for future …

Vehicle-Based Multi-Services For Future Smart Cities, Hao Sun, Jinhua Zhao, Hai Yang, Shenhao Wang, Hamsa Balakrishnan, Thomas W. Malone, Hai Wang

Research Collection School Of Computing and Information Systems

Vehicles are crucial for sustaining socioeconomic activity and improving quality of life in modern cities by offering diverse services. These include passenger mobility, goods delivery, information acquisition, and acting as mobile servers such as food trucks and mobile lockers. At the same time, they also contribute to traffic congestion and air pollution. This tension fosters the rise of urban resource-conserving and sustainable service solutions. In this article, we introduce the concept of “Vehicle-Based Multi-Services” (VeMuS), in which a single vehicle offers multiple services simultaneously. Drawing on practical use cases, we examine service classification and integration for vehicles and the potential …

Adaptive Outlier Detection Over Data Stream, Rui Zhu, Mingyuan Jiang, Xiaochun Yang, Baihua Zheng, Bin Wang, Tao Qiu

Research Collection School Of Computing and Information Systems

Continuous distance-based outlier detection in streaming data poses significant challenges and has a wide range of practical applications. Traditional threshold-based methods perform well under stable streaming conditions, where fixed parameters remain effective. However, they often struggle with dynamic data distributions and high stream speeds, leading to suboptimal performance, limited control over the number of returned outliers, and failure to meet real-time detection requirements. To address these issues, this paper introduces a novel Recall and Proportion-Aware Outlier Detection (RPA-OD) query. In RPA-OD, ρ defines a distance relaxation that enables real-time outlier detection. Specifically, objects with fewer than k neighbors within the …

A Novel Hierarchical Multi-Agent System For Payments Using Llms, Donghao Huang, Joon Kiat Chua, Zhaoxia Wang

Research Collection School Of Computing and Information Systems

Large language model (LLM) agents, such as OpenAI’s Operator and Claude’s Computer Use, can automate workflows but unable to handle payment tasks. Existing agentic solutions have gained significant attention; however, even the latest approaches face challenges in implementing end-to-end agentic payment workflows. To address this gap, this research proposes the Hierarchical Multi-Agent System for Payments (HMASP), which provides an end-to-end agentic method for completing payment workflows. The proposed HMASP leverages either open-weight or proprietary LLMs and employs a modular architecture consisting of the Conversational Payment Agent (CPA - first agent level), Supervisor agents (second agent level), Routing agents (third agent …

“Alexa, Do Not Say That In Front Of My Boss!” A Cross-Cultural Comparison Of User And Ai Preferences For Privacy-Aware Smart Speaker Interactions Across Contexts, Lynne Warin, Emily Aurelia, Anthony Tang, Emily Aurelia, Delphine Reinhardt

Research Collection School Of Computing and Information Systems

Due to their limited ability to reason about the social context in which they are used, smart speakers pose significant privacy risks by responding in ways that may violate people's implicit social boundaries. We conducted a cross-cultural vignette study (N = 944) in Germany and Singapore to investigate how situational factors—specifically social context (bystander relationships and closeness), physical context (location), and interaction context (topic and deceptive intent)—regulate user preferences for smart speaker responses. Our results demonstrate that these factors are superior predictors of response preferences than dispositional user traits (i.e., intrinsic personal traits). We identify two distinct social dynamics: a …

Conference Calls And Information Spillover: The Role Of Analyst Participation, Amanda Awyong, Young Jun Cho, Holly I. Yang

Research Collection School Of Accountancy

We examine the role of conference calls in creating information spillover within firms. We find that analyst participation in conference calls is positively associated with subsequent revisions in management forecasts, consistent with analysts' questions prompting managers to collect additional information. We find that this effect strengthens when analysts pose more questions on new topics and when they ask questions with abnormally positive or negative tones. We also find that analyst participation has greater effects when analysts have more experience and higher forecasting ability. Further analyses demonstrate that analyst participation is associated with higher accuracy in subsequently revised forecasts. Overall, our …

Attention To Detail: How Do Information Users Process Exhibits In Form 10-K?, Stephanie F. Cheng, Yimeng Li, Pengkai Lin

Research Collection School Of Accountancy

Form 10-K offers a setting for studying how users process complex, multi-layered disclosures: managerial narratives in the main file alongside separate exhibits, such as contracts and certifications, that provide unfiltered detail. Drawing on rational inattention theory, we investigate how users allocate limited attention across these components. Users typically begin with the main file and selectively access exhibits when the main file appears shorter, less readable, or less confident, indicating higher perceived information loss. This pattern strengthens for exhibits that offer more detail on topics discussed in the main file and among institutional investors and time-constrained users. Exhibit access persists beyond …