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1
Career Concerns and Management Forecast Precision

배수일,송창준,Andrew C. Yi 한국회계학회 2022 회계학연구 Vol.47 No.3
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This paper examines the effect of managers’ career concerns on the precision of management earnings forecasts. We find evidence that market responses are significantly negative when earnings realizations are outside the range of managers’ earnings forecasts, especially when the realized earnings fall outside the lower bound of the forecast range. To the extent that stock price reactions reflect market assessments of managers’ ability, this evidence suggests that providing narrow-range (i.e., high-precision) forecasts can increase career-related costs. We thus hypothesize that CEOs who are more concerned about market assessments of their ability and hence about their career prospects have greater incentives to widen forecast ranges to avoid negative market assessments. Consistent with this hypothesis, we find that short-tenured CEOs and non-founders provide earnings forecasts less precisely than long-tenured CEOs and founders do.
2
Low Intensity Resistance Exercise Training with Blood Flow Restriction: Insight into Cardiovascular Function, and Skeletal Muscle Hypertrophy in Humans

Park, Song-Young,Kwak, Yi Sub,Harveson, Andrew,Weavil, Joshua C.,Seo, Kook E. The Korean Society of Pharmacology 2015 The Korean Journal of Physiology & Pharmacology Vol.19 No.3
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Attenuated functional exercise capacity in elderly and diseased populations is a common problem, and stems primarily from physical inactivity. Decreased function and exercise capacity can be restored by maintaining muscular strength and mass, which are key factors in an independent and healthy life. Resistance exercise has been used to prevent muscle loss and improve muscular strength and mass. However, the intensities necessary for traditional resistance training to increase muscular strength and mass may be contraindicated for some at risk populations, such as diseased populations and the elderly. Therefore, an alternative exercise modality is required. Recently, blood flow restriction (BFR) with low intensity resistance exercise (LIRE) has been used for such special populations to improve their function and exercise capacity. Although BFR+LIRE has been intensively studied for a decade, a comprehensive review detailing the effects of BFR+LIRE on both skeletal muscle and vascular function is not available. Therefore, the purpose of this review is to discuss previous studies documenting the effects of BFR+LIRE on hormonal and transcriptional factors in muscle hypertrophy and vascular function, including changes in hemodynamics, and endothelial function.