Georgia State University

About: Georgia State University is a education organization based out in Atlanta, Georgia, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 13988 authors who have published 35895 publications receiving 1164332 citations. The organization is also known as: GSU & Georgia State.

Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness

Abstract: We evaluate the descriptive validity of the cost behavior model for profit analysis using Compustat data. For this purpose, we propose an earnings forecast model decomposing earnings into component...

b-SPECS+: Batch Verification for Secure Pseudonymous Authentication in VANET

Abstract: The security and privacy preservation issues are prerequisites for vehicular ad hoc networks. Recently, secure and privacy enhancing communication schemes (SPECS) was proposed and focused on intervehicle communications. SPECS provided a software-based solution to satisfy the privacy requirement and gave lower message overhead and higher successful rate than previous solutions in the message verification phase. SPECS also presented the first group communication protocol to allow vehicles to authenticate and securely communicate with others in a group of known vehicles. Unfortunately, we find out that SPECS is vulnerable to impersonation attack. SPECS has a flow such that a malicious vehicle can force arbitrary vehicles to broadcast fake messages to other vehicles or even a malicious vehicle in the group can counterfeit another group member to send fake messages securely among themselves. In this paper, we provide a secure scheme that can achieve the security and privacy requirements, and overcome the weaknesses of SPECS. Moreover, we show the efficiency merits of our scheme through performance evaluations in terms of verification delay and transmission overhead.

Comparing the Value Relevance of Two Operating Income Measures

Abstract: Prior research has shown that pro-forma (recurring operating) earnings reported by managers and analysts are more value relevant than GAAP net income. Since GAAP net income contains many non-operating items that reduce its value relevance compared to operating earnings, comparing the value relevance of GAAP net income with operating earnings unduly favors operating earnings. We show that operating earnings reported by managers and analysts are more value relevant than a measure of operating earnings derived from firms' financial statements, as reported by Standard and Poor's. Our evidence is important because it indicates that operating earnings reported by managers and analysts contain value relevant information beyond that provided by operating earnings obtained by sophisticated users from firms' financial statements.

Postdisaster PTSD over four waves of a panel study of Mexico's 1999 flood

Abstract: Samples of adults representative of Tezuitlan, Puebla and Villahermosa, Tobasco (combined N = 561), were interviewed 6, 12, 18, and 24 months after the devastating 1999 floods and mudslides in Mexico. Current DSM-IV PTSD and major depressive disorder (MDD) were assessed with the Composite International Diagnostic Interview. At Wave 1, PTSD was highly prevalent (24% combined), especially in Tezuitlan (46%), which had experienced mass casualties and displacement. Both linear and quadratic effects of time emerged, as PTSD symptoms initially declined but subsequently stabilized. Differences between cities lessened as time passed. Comorbidity between PTSD and MDD was substantial. The findings demonstrate that the international health community needs to be prepared for epidemics of PTSD when disasters strike developing areas of the world.