The Power of Numbers: Base-Ten Threshold Effects in Reported Revenue

Stice, Derrald; Stice, Earl K.; Stice, Han; Stice‐Lawrence, Lorien

doi:10.2139/ssrn.2756306

Cited by 7 publications

(7 citation statements)

References 81 publications

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“…However, not only the total amount of food needed will rise, but also the types of food required are expected to change because of lifestyle changes, such as rising income, urbanization, and aging population . The demand for proteins is expected to double, reaching 943 MMT by 2054 . This rising demand for both animal and plant protein is expected to further increase the pressures on arable land use for agriculture and grazing, leading to further deforestation, land erosion, eutrophication, and biodiversity loss. ,, One of the approaches to meet the challenge of protein demand is sustainable mariculture (seagriculture) of protein-rich marine macroalgae (seaweeds) in seas and oceans. − Based on climate simulations and metabolic modeling, we have estimated that offshore grown biomass could provide 5–24% of the protein demand in 2050 …”

Section: Introductionmentioning

confidence: 99%

Functional Protein Concentrates Extracted from the Green Marine Macroalga Ulva sp., by High Voltage Pulsed Electric Fields and Mechanical Press

Robin

Kazir

Sack

et al. 2018

ACS Sustainable Chem. Eng.

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With decreasing available land and fresh-water resources, the oceans become attractive alternatives for the production of valuable biomass, comparable to terrestrial crops. Seaweed cultivation for food, chemicals, and fuels is already under intensive development, yet efficient technologies for separation of major components are still missing. We report a food-grade process for the extraction of proteins from a green macroalga, Ulva sp., using high-voltage pulsed electric field (PEF) cell-membrane permeabilization, coupled with mechanical pressing to separate liquid and solid phases. We showed that a PEF treatment, at 247 kJ/kg fresh Ulva, delivered through 50 pulses of 50 kV, applied at a 70.3 mm electrode gap on the 140 g fresh weight of Ulva sp., resulted in an ∼7-fold increase in the total protein extraction yield compared to extraction by osmotic shock. The PEF extract of 20% protein content showed 10−20 times higher antioxidant capacity than β-Lactoglobulin (β-Lg), bovine serum albumin, and potato protein isolates. The protein concentration per dry mass in the residual biomass after PEF treatment was increased compared to the control because of the removal of additional nonprotein compounds from the biomass during the extraction process. These results provide currently missing information and technological development for the use of macroalgae as a source of protein for promoting sustainable human nutrition and health.

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Section: Introductionmentioning

confidence: 99%

Functional Protein Concentrates Extracted from the Green Marine Macroalga Ulva sp., by High Voltage Pulsed Electric Fields and Mechanical Press

Robin

Kazir

Sack

et al. 2018

ACS Sustainable Chem. Eng.

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“…The Eating Disorder Diagnostic Scale for DSM –5 (EDDS) is a 23-item self-report measure used to assess eating disorder symptoms based on diagnostic criteria (Stice, n.d.). The EDDS demonstrates accuracy ranging from .87 to .93 for Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition ( DSM –5) diagnoses when compared with clinical interview (Sysko et al, 2015).…”

Section: Methodsmentioning

confidence: 99%

Body talk, athletic identity, and eating disorder symptoms in men.

Ahlich¹,

Choquette²,

Rancourt³

2019

Psychology of Men & Masculinities

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Recent findings suggest that men engage in appearance-based conversations, but little is known about the consequences of these discussions and whether certain populations may be at a greater risk of negative outcomes. Males who self-identify as athletes may be particularly likely to engage in body-focused conversations. The current study explored associations between body talk, athletic identity, and eating disorder symptomology in two samples of undergraduate men. Participants reported the degree to which they identified as an athlete, the frequency with which they engaged in muscle-and fat-focused appearance conversations, and eating disorder symptoms. Controlling for age and body mass index, more frequent body talk was associated with an increased number of eating disorder symptoms. Athletic identity did not emerge as a moderator. Follow-up analyses suggested that "fat talk" was more strongly associated with eating disorder symptoms than "muscle talk." The current findings suggest that engaging in appearance-focused conversations related to body fat, but not muscularity, may be associated with eating disorder symptoms in men, regardless of athletic identity.

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“…Recent studies include Bordeman and Demerjian (2022) who find that discontinuities in the distribution of debt/equity measures are sensitive to bin width selection. Stice et al (2022) examine frequency distributions of revenues and test for discontinuities around base-ten thresholds. Orozco and Rubio (2022) examine discontinuities in the distribution of regulatory capital to test whether banks manage this to exceed thresholds imposed by the Federal Deposit Insurance Corporation Act of 1991.…”

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

An alternative approach to detect earnings management to meet or beat benchmarks

Degiannakis

Giannopoulos²,

Ibrahim³

et al. 2022

JAL

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PurposeThe authors propose an alternative robust technique to test for discontinuities in distributions and provide consistent evidence of discontinuities around zero for both scaled and unscaled earnings levels and changes. The advantage of the proposed test is that it does not rely on arbitrary choice of bin width choices.Design/methodology/approachTo evaluate the power of the test, the authors examine the density function of non-discretionary earnings and detect no evidence of discontinuities around zero in levels and changes of these non-discretionary earnings. As robustness, the authors use pre-managed earnings excluding accrual and real manipulation and find similar evidence.FindingsThe finding using our technique support the Burgstahler and Dichev (1997) interpretation on earnings management, even for smaller sample sizes and reject the theory that discontinuities arise from scaling and sampling methods.Originality/valueThe study provides an overview of those studies that support and those that oppose using “testing for discontinuities” as a way to examine earnings management. The authors advance the literature by providing an alternative methodology supporting the view that the kink in the distribution represents earnings management.

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The Power of Numbers: Base-Ten Threshold Effects in Reported Revenue

Cited by 7 publications

References 81 publications

Functional Protein Concentrates Extracted from the Green Marine Macroalga Ulva sp., by High Voltage Pulsed Electric Fields and Mechanical Press

Functional Protein Concentrates Extracted from the Green Marine Macroalga Ulva sp., by High Voltage Pulsed Electric Fields and Mechanical Press

Body talk, athletic identity, and eating disorder symptoms in men.

An alternative approach to detect earnings management to meet or beat benchmarks

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