Ruth Ann McEwen

Safety and efficacy of adjunct dexamethasone in adults with herpes simplex virus encephalitis in the UK (DexEnceph): a multicentre, observer-blind, randomised, phase 3, controlled trial

Tom Solomon, Cory Hooper, Ava Easton, Anna Rosala-Hallas et autres

Safety and efficacy of adjunct dexamethasone in adults with herpes simplex virus encephalitis in the UK (DexEnceph): a multicentre, observer-blind, randomised, phase 3, controlled trial

Tom Solomon, Cory Hooper, Ava Easton, Anna Rosala-Hallas et autres

BACKGROUND: Herpes simplex virus (HSV) encephalitis is characterised by inflammation and swelling of the brain, resulting in death or severe neurocognitive sequelae. HSV encephalitis is treated with the antiviral aciclovir but still has substantial mortality and morbidity. Adjunct corticosteroids are sometimes used, …

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Retraction: Is Analyst Forecast Accuracy Associated With Accounting Information Use?

Ruth Ann McEwen, James E. Hunton

Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation Ruth Ann McEwen, James E. …

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Retraction: An Assessment of the Relation Between Analysts' Earnings Forecast Accuracy, Motivational Incentives and Cognitive Information Search Strategy

James E. Hunton, Ruth Ann McEwen

Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation James E. Hunton, Ruth Ann …

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Retraction: The Reaction of Financial Analysts to Enterprise Resource Planning (ERP) Implementation Plans

James E. Hunton, Ruth Ann McEwen, Benson Wier

Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation James E. Hunton, Ruth Ann …

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Non-Timely 10-K Filings and Audit Fees

Changjiang Wang, K. Raghunandan, Ruth Ann McEwen

SYNOPSIS The SEC requires that firms failing to file their annual reports within the specified deadlines file a Form NT 10−K with the Commission. In this paper, we examine the impact of non-timely filings on audit fees. We find that in the …

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Fair Value (U.S. GAAP) and Entity-Specific (IFRS) Measurements for Performance Obligations: The Potential Mitigating Effect of Benchmarks on Earnings Management

Cheri Mazza, James E. Hunton, Ruth Ann McEwen

A total of 86 financial managers participated in an experiment designed to assess the reliability of Level 3 fair value (U.S. GAAP) and entity-specific (IFRS) measurements of performance obligations. The study focuses on asset retirement obligations because, to date, under U.S. GAAP …

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Transparency in Financial Reporting: A concise comparison of IFRS and US GAAP

Ruth Ann McEwen

About the author Introduction Part One: Transparency of Financial Reporting 1. Transparency and Financial Reporting Quality 2. Transparency of the Balance Sheet: Fair Valuation A. Fair valuation under alternative market assumptions B. Hierarchy of inputs C. Hierarchy of inputs: example D. Entity-specific …

Effects of Managerial Discretion in Fair Value Accounting Regulation and Motivational Incentives to “Go Along” with Management on Analysts' Expectations and Judgments

Ruth Ann McEwen, Cheri Mazza, James E. Hunton

The current study examines the extent to which financial analysts expect firms to manage earnings when accounting rules allow a relatively high degree of discretionary choice and low level of transparency, and measures whether analysts' stock price estimates are upwardly biased when …

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Asset Retirement Obligations (Portfolio 5143)

Cheri Mazza, Ruth Ann McEwen

The FASB's Codification Project: A Critical Step toward Simplification

Ruth Ann McEwen, Thomas J. Hoey, John A. Brozovsky

U.S. GAAP currently is classified by levels (A through D) and organized by standards, interpretations, and related guidance rather than by topic. At the completion of the FASB's codification project, classification by levels will no longer exist; instead, GAAP will consist of …

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The effect of bias on decision usefulness: A review of behavioral financial accounting research

Ruth Ann McEwen, Mary Jeanne Welsh

The current paper reviews behavioral research in financial accounting published in the decade 1990–1999. The review focuses on the usefulness of accounting information and the propensity of users to improperly integrate accounting information into their decisions. Prior research findings are organized in …