York University

About: York University is a education organization based out in Toronto, Ontario, Canada. It is known for research contribution in the topics: Population & Politics. The organization has 18899 authors who have published 43357 publications receiving 1568560 citations.

International GAAP Differences - The Impact on Foreign Analysts

Abstract: This paper investigates the relation between differences in accounting standards across countries and foreign analyst following and forecast accuracy. We develop two measures of differences in generally accepted accounting principles (GAAP) for 1,176 country-pairs. We then examine the impact of these measures of accounting differences on foreign analysts. In so doing, we utilize a unique database that identifies the location of financial analysts around the world, creating a sample that covers 6,888 foreign analysts making a total of 43,968 forecasts for 6,169 firms from 49 countries during 1998 - 2004. We find that the extent to which GAAP differs between two countries is negatively related to both foreign analyst following and forecast accuracy. Our results suggest that GAAP differences are associated with economic costs for financial analysts.

A re-examination of Montreal Cognitive Assessment (MoCA) cutoff scores.

Abstract: Objective The Montreal Cognitive Assessment (MoCA; Nasreddine et al., 2005) is a cognitive screening tool that aims to differentiate healthy cognitive aging from Mild Cognitive Impairment (MCI). Several validation studies have been conducted on the MoCA, in a variety of clinical populations. Some studies have indicated that the originally suggested cutoff score of 26/30 leads to an inflated rate of false positives, particularly for those of older age and/or lower education. We conducted a systematic review and meta-analysis of the literature to determine the diagnostic accuracy of the MoCA for differentiating healthy cognitive aging from possible MCI. Methods Of the 304 studies identified, nine met inclusion criteria for the meta-analysis. These studies were assessed across a range of cutoff scores to determine the respective sensitivities, specificities, positive and negative predictive accuracies, likelihood ratios for positive and negative results, classification accuracies, and Youden indices. Results Meta-analysis revealed a cutoff score of 23/30 yielded the best diagnostic accuracy across a range of parameters. Conclusions A MoCA cutoff score of 23, rather than the initially recommended score of 26, lowers the false positive rate and shows overall better diagnostic accuracy. We recommend the use of this cutoff score going forward. Copyright © 2017 John Wiley & Sons, Ltd.

Obesity in adults: a clinical practice guideline

Abstract: KEY POINTS Obesity is a complex chronic disease in which abnormal or excess body fat (adiposity) impairs health, increases the risk of long-term medical complications and reduces lifespan.[1][1] Epidemiologic studies define obesity using the body mass index (BMI; weight/height2), which can stratify

Critical Evidence A Test of the Critical-Period Hypothesis for Second-Language Acquisition

Abstract: The critical-period hypothesis for second-language acqui- sition was tested on data from the 1990 U.S. Census using responses from 2.3 million immigrants with Spanish or Chinese language back- grounds. The analyses tested a key prediction of the hypothesis, namely, that the line regressing second-language attainment on age of immigration would be markedly different on either side of the critical- age point. Predictions tested were that there would be a difference in slope, a difference in the mean while controlling for slope, or both. The results showed large linear effects for level of education and for age of immigration, but a negligible amount of additional variance was accounted for when the parameters for difference in slope and difference in means were estimated. Thus, the pattern of decline in second-language acquisition failed to produce the discontinuity that is an essential hallmark of a critical period.