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Institution

University at Buffalo

EducationBuffalo, New York, United States
About: University at Buffalo is a education organization based out in Buffalo, New York, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 33773 authors who have published 63840 publications receiving 2278954 citations. The organization is also known as: UB & State University of New York at Buffalo.


Papers
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Journal ArticleDOI
TL;DR: In this paper, it was shown that the cell age at which rounds of DNA replication begin is variable and depends upon the growth rate, and that the time for a complete round of replication is constant and independent of the growing rate.

431 citations

Journal ArticleDOI
TL;DR: In this article, the authors investigated whether annual earnings follow a seasonal random walk or an IMA (1, 1) model, does this mean that earnings changes cannot be predicted?

431 citations

Journal ArticleDOI
TL;DR: In this paper, the authors investigate comparative value relevance, measured as the slope coefficient of the returns/earnings regression, within a sample of German companies traded on German stock exchanges, the value relevance of U.S. GAAP- and IAS-based earnings is higher than that of German GAAPbased earnings.
Abstract: In recent years, German companies have reported consolidated financial statements under German GAAP, U.S. GAAP, or International Accounting Standards (IAS). Market observers, researchers, and regulators have argued that financial statements prepared under the shareholder (or investor) model, such as U.S. GAAP or IAS, provide better information than financial statements prepared under the stakeholder model (German GAAP). They further have argued that U.S. GAAP is more rigorously defined and, therefore, provides information superior to that under IAS. We investigate comparative value relevance, measured as the slope coefficient of the returns/earnings regression. Within our sample of German companies traded on German stock exchanges, the value relevance of U.S. GAAP- and IAS-based earnings is higher than that of German GAAP-based earnings. Our result holds only for profit observations, suggesting that reporting regime does not have an influence on the quality of earnings in the case of loss firms. However, ...

431 citations

Journal ArticleDOI
TL;DR: The findings support the usefulness of risk stratification of paediatric patients with Crohn's disease at diagnosis, and selection of anti-TNFα therapy.

431 citations

Book ChapterDOI
01 Jan 1993
TL;DR: Self-serving bias refers to the tendency of people to interpret and explain outcomes in ways that have favorable implications for the self as mentioned in this paper, i.e., without requiring that such judgments be accurate according to some objective standard.
Abstract: The self-serving bias refers to the tendency of people to interpret and explain outcomes in ways that have favorable implications for the self. The term bias often implies distorted or inaccurate perception that can be shown to be erroneous according to some objective standard. But according to the Random House College Dictionary (1975), a bias is also “a tendency or inclination of outlook; a subjective point of view” (p. 131). Similarly, the Webster’s New Collegiate Dictionary (1976) defines a bias as “an inclination of temperament or outlook; esp. a highly personal and unreasoned distortion of judgment” (p. 106). In this chapter, we regard self-serving biases as judgments or interpretations of oneself, one’s behavior, and the behavior of others in ways that are favorable to the self, without requiring that such judgments be accurate according to some objective standard. We also begin with no assumptions that biases necessarily reflect motivated distortions in reasoning, rather than normal cognitive processes.

430 citations


Authors

Showing all 34002 results

NameH-indexPapersCitations
Rakesh K. Jain2001467177727
Julie E. Buring186950132967
Anil K. Jain1831016192151
Donald G. Truhlar1651518157965
Roger A. Nicoll16539784121
Bruce L. Miller1631153115975
David R. Holmes1611624114187
Suvadeep Bose154960129071
Ashok Kumar1515654164086
Philip S. Yu1481914107374
Hugh A. Sampson14781676492
Aaron Dominguez1471968113224
Gregory R Snow1471704115677
J. S. Keller14498198249
C. Ronald Kahn14452579809
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Performance
Metrics
No. of papers from the Institution in previous years
YearPapers
202388
2022363
20212,772
20202,695
20192,527
20182,500