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Full-Text Articles in Business
Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood
Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood
LSU Doctoral Dissertations
Unique to survival analysis of veterinary clinical data is classification of observations from euthanized animals. The first study highlighted limitations of Kaplan-Meier product limit analysis (KM) of veterinary clinical data. Three data sets with different outcome proportions (alive, lost-to-follow-up, dead due to disease, dead due to other, euthanized due to disease, euthanized due to other) were used. Different classifications of observations from euthanized animals caused inconsistent conclusions of significant differences between strata within data sets. At times, ranking of median survival time estimates for strata was reversed. The KM was found inappropriate to evaluate observations from euthanized animals. This finding, …
The Impact Of Institutional Stock Ownership On A Firm's Earnings Management Practice: An Empirical Investigation, Santanu Mitra
The Impact Of Institutional Stock Ownership On A Firm's Earnings Management Practice: An Empirical Investigation, Santanu Mitra
LSU Doctoral Dissertations
This study examines whether institutional investor shareholdings inhibit firm managers from engaging in earnings management practice. It investigates the empirical association between discretion/flexibility available to managers in managing abnormal non-cash working capital accruals and institutional stock ownership for a sample of 386 New York Stock Exchange firms over a period of 8 years, from 1991 through 1998. The differential institutional influence on the level of accrual management of firms having different information environment, S&P 500 versus non S&P 500, is also examined to see whether the difference in information environment of these two sets of firms has any effect on …