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Your search keyword '"Brown, Nerissa"' showing total 16 results
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16 results on '"Brown, Nerissa"'

1. Hospital-level volume in extracorporeal membrane oxygenation cases and death or disability at 6 months

Author

Hodgson, Carol, Fulcher, Bentley, Linke, Natalie, Board, Jasmin, Buhr, Heidi, Cooper, Jamie, Fraser, John, Bernard, Stephen, Brodie, Daniel, Pilcher, David, Fan, Eddy, Udy, Andrew, Gattas, David, Pellegrino, Vincent, Hopper, Ingrid, Litton, Ed, Nair, Priya, Orford, Neil, Parke, Rachael, Stub, Dion, Higgins, Alisa M., Burrell, Aidan, McGuiness, Shay, Reddi, Benjamin, Trapani, Tony, Huckson, Sue, Anderson, Shannah, Dicker, Craig, Jones, Annalie, Martin, Emma, McCracken, Phoebe, Sheldrake, Jayne, Vallance, Shirley, Young, Meredith, Bellomo, Rinaldo, Eastwood, Glenn, Hilton, Andrew, Peck, Leah, Dyett, John, Hunter, Stephanie, Liew, Cheelim, Heard, Joshua, Lijo, Sebastian, Nourse, Mary, Rai, Sumeet, Singh, Manoj, Veerendra, Hemanth, Xu, Tina, Barrett, Jonathan, Brooks, Kyle, Hanlon, Gabrielle, Allen, Chris, Bizzell, Samantha, Eroglu, Ege, Palermo, Annamaria, Pellicano, Susan, Bersten, Andrew, Bihari, Shailesh, Brown, Julia, Comerford, Sharon, Grear, Laura, McIntyre, Joanne, Jin, Xia, Wiersema, Ubbo, Figures, Dee, Gough, Maimoonbe, Pitman, Julie, Tallott, Mandy, Winearls, James, Brieva, Jorge, Hopkins, Madeleine, Jayarman, Nanda, Poulter, Amber-Louise, Quarello, Kate, Aneman, Anders, Austin, Danielle, McCanny, Peter, Miller, Jennene, Murfin, Brendan, Cox, Yolanda, Guo, Stephanie, Shehabi, Yayha, Brown, Amanda, Butt, Pamela, Bushell, Rachel, Lavana, Jayshree, Lockwood, Dawn, Pearce, India, Salt, Gavin, Thambiraj, Solomon, Howard, Meg, Joyce, Chris, Meyer, Jason, Walsham, James, Brown, Nerissa, Glasby, Kathleen, O'Connor, Stephanie, Rivett, Justine, Yap, Joannies, Bristow, Debra, Pincus, Jason, Stuart, Janine, Anstey, James, Barge, Deborah, Butler, Menoly, Gebbie, Bradley, Bass, Frances, Janin, Pierre, Hammond, Naomi, Potger, Kieron, Yarad, Elizabeth, Carey, Ruaidhri, Coles, Jennifer, Totaro, Richard, Anstey, Matthew, Endemann, Anthadene, Hardy, Sarah, Popa, Roxana, Richards, Stephen, Rock, Lara, Wibrow, Bradley, Barbazza, Leanne, Dixon, Barry, Holmes, Jennifer, Hurune, Patricia, O'Brien, Yvette, Buscher, Hergen, Newman, Sally, Reynolds, Claire, Henson, Gail, Senthuran, Siva, Win, April, Breguet, Samantha, Horton, Michelle, McCaffrey, Joe, Trickey, Jemma, Bannerjee, Ashoke, Davidson, Benjamin, Joy, Jenyfer, Kong, Jing, Ertugrul, Atacan D., Neto, Ary Serpa, Fulcher, Bentley J., Charles-Nelson, Anaïs, Bailey, Michael, Burrell, Aidan J.C., Board, Jasmin V., Cooper, D. James, Fraser, John F., Gattas, David J., Hopper, Ingrid K., Linke, Natalie J., Litton, Edward, McGuinness, Shay P., Parke, Rachael L., Pellegrino, Vincent A., Pilcher, David V., Udy, Andrew A., Reddi, Benjamin A.J., Trapani, Tony V., and Hodgson, Carol L.

Published
2024
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2. How often are infusion sets for central venous catheters changed in Australian and New Zealand Intensive Care Units? A point prevalence survey

Author

Hammond, Naomi, Freeman-Sanderson, Amy, Ganu, Subodh, Howe, Belinda, Litton, Ed, Mackle, Diane, Saxena, Manoj, Seppelt, Ian, Towns, Miriam, Yarad, Elizabeth, Knowles, Serena, Gao, Annie, Li, Yang, Myburgh, John, Nangla, Conrad, Butt, Fatima, Duke, Graeme, Hunter, Stephanie, Evans, Julie, Parker, Dianne, Loughnan, Clare, Thomas, Blessy, Gilder, Eileen, Robertson, Melissa, McMahon, Ellie, Ali, Farisha, Cowdrey, Keri-Anne, McArthur, Colin, Chen, Yan, Simmonds, Catherine, McConnochie, Rachael, O'Connor, Caroline, El-Khawas, Khaled, Hill, Dianne, Cattigan, Claire, Horton, Michelle, Trickey, Jemma, Knott, Cameron, Smith, Julie, Boschert, Catherine, Sara, Treena, Nand, Kiran, Ramanan, Mahesh, Marella, Prashanti, Affleck, Julia, Simpson, Shannon, Ellem, Katrina, McKenna, Toni, Nourse, Mary, Leung, Kristine, Edmunds, Tash, McDonald, Bree, Mehrtens, Jan, Cross, Rosalba, Wong, Helen, Twardowski, Pawel, France, Dawn, Hanlon, Gabrielle, Barrett, Jonathan, Palermo, Annamaria, Pellicano, Susan, Eroglu, Ege, Bihari, Shailesh, Brown, Julia, Grear, Laura, Jin, Xia, French, Craig, Bates, Samantha, Marshall, Fiona, McEldrew, Rebecca, McCullough, James, Tallott, Mandy, Gough, Maimoonbe, Nalos, Marek, Younger, Laura, Krishnamurphy, Ravi, Trent, Louise, How, Janet, Stuart, Anne, Chadwick, Llesley, Bhadange, Neeraj, Tyler, Steven, Sosnowski, Kellie, Morrison, Lynette, Sutton, Joanne, Soar, Natalie, Lee, David, Doyle, Marina, Jongebloed, Katherine, Finnis, Mackenzie, Wilson, Jane, Williams, Tony, Song, Rima, Lai, Vivian, Girijadevi, Dinu, Habraken, Hannah, Browne, Alex, Koelle, Jette, McNab, Charlotte, Masters, Kristy, Gresham, Rebecca, Lowrey, Julie, Whitehead, Christina, Liang, Janet, Harward, Meg, Jones, Cassie, Peake, Sandra, Williams, Tricia, Kurenda, Catherine, Tabah, Alexis, Duroux, Maree, Warhurst, Timothy, Ratcliffe, Megan, Pollock, Hamish, Baker, Stuart, Sonawane, Ravikiran, O'Connor, Stephanie, Brown, Nerissa, Glasby, Kathleen, Rivett, Justine, Campbell, Lewis, Tabuzo, Vera, Smyth, Kirsty, Bass, Frances, O'Connor, Anne, Leonard, Anton, Waterson, Sharon, Coles, Jennifer, Buhr, Heidi, Newman, Duncan, Boorawong, Piyaporn, Bregolin, Vanessa, Yun, Ji-Hyun, Anstey, Matthew, Rock, Lara, Endemann, Anthadene, Lo, Wei, Ferrier, Janet, Reynolds, Claire, Santamaria, John, Holmes, Jennifer, Beca, John, Sherring, Claire, Garrett, Peter, Murray, Lauren, Brailsford, Jane, Browne, Troy, Goodson, Jennifer, Udy, Andrew, Young, Meredith, Board, Jasmin, McCracken, Phoebe, Martin, Emma-Leah, Martynoga, Robert, Butler, Amelia, Trask, Kara, Olatunji, Shaanti, Cruz, Rhoze Sol, Cruz, Raulle Sol, Navarra, Leanlove, Delaney, Kirsha, Lesona, Eden, Young, Chelsea, Spring, Amelia, Aguilar, April, Young, Paul, Law, Erin, Anstey, Matthew H., Maxwell, Nicky, Rickard, Claire M., Hammond, Naomi E., and McGain, Forbes

Published
2024
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3. How much do we throw away in the intensive care unit? An observational point prevalence study of Australian and New Zealand ICUs

Author

Hammond, Naomi, Knowles, Serena, Freeman-Sanderson, Amy, Ganu, Subodh, Howe, Belinda, Litton, Ed, Mackle, Diane, Saxena, Manoj, Seppelt, Ian, Towns, Miriam, Yarad, Elizabeth, Hammond, Gao, Annie, Li, Yang, Myburgh, John, Nangla, Conrad, Butt, Fatima, Duke, Graeme, Hunter, Stephanie, Evans, Julie, Parker, Dianne, Loughnan, Clare, Thomas, Blessy, Gilder, Eileen, Robertson, Melissa, McMahon, Ellie, Ali, Farisha, Cowdrey, Keri-Anne, McArthur, Colin, Chen, Yan, Simmonds, Catherine, McConnochie, Rachael, O'Connor, Caroline, El-Khawas, Khaled, Hill, Dianne, Cattigan, Claire, Horton, Michelle, Trickey, Jemma, Knott, Cameron, Smith, Julie, Boschert, Catherine, Sara, Treena, Nand, Kiran, Ramanan, Mahesh, Marella, Prashanti, Affleck, Julia, Simpson, Shannon, Ellem, Katrina, McKenna, Toni, Nourse, Mary, Leung, Kristine, Edmunds, Tash, McDonald, Bree, Mehrtens, Jan, Cross, Rosalba, Wong, Helen, Twardowski, Pawel, France, Dawn, Hanlon, Gabrielle, Barrett, Jonathan, Palermo, Annamaria, Pellicano, Susan, Eroglu, Ege, Bihari, Shailesh, Brown, Julia, Grear, Laura, Jin, Xia, French, Craig, Bates, Samantha, Marshall, Fiona, McEldrew, Rebecca, McCullough, James, Tallott, Mandy, Gough, Maimoonbe, Nalos, Marek, Younger, Laura, Krishnamurphy, Ravi, Trent, Louise, How, Janet, Stuart, Anne, Chadwick, Llesley, Bhadange, Neeraj, Tyler, Steven, Sosnowski, Kellie, Morrison, Lynette, Sutton, Joanne, Soar, Natalie, Lee, David, Doyle, Marina, Jongebloed, Katherine, Finnis, Mackenzie, Wilson, Jane, Williams, Tony, Song, Rima, Lai, Vivian, Girijadevi, Dinu, Habraken, Hannah, Browne, Alex, Koelle, Jette, McNab, Charlotte, Masters, Kristy, Gresham, Rebecca, Lowrey, Julie, Whitehead, Christina, Liang, Janet, Harward, Meg, Jones, Cassie, Peake, Sandra, Williams, Tricia, Kurenda, Catherine, Tabah, Alexis, Duroux, Maree, Warhurst, Timothy, Ratcliffe, Megan, Pollock, Hamish, Baker, Stuart, Sonawane, Ravikiran, O'Connor, Stephanie, Brown, Nerissa, Glasby, Kathleen, Rivett, Justine, Campbell, Lewis, Tabuzo, Vera, Smyth, Kirsty, Bass, Frances, O'Connor, Anne, Leonard, Anton, Waterson, Sharon, Coles, Jennifer, Buhr, Heidi, Newman, Duncan, Boorawong, Piyaporn, Bregolin, Vanessa, Yun, Ji-Hyun, Anstey, Matthew, Rock, Lara, Endemann, Anthadene, Lo, Wei, Ferrier, Janet, Reynolds, Claire, Santamaria, John, Holmes, Jennifer, Beca, John, Sherring, Claire, Garrett, Peter, Murray, Lauren, Brailsford, Jane, Browne, Troy, Goodson, Jennifer, Udy, Andrew, Young, Meredith, Board, Jasmin, McCracken, Phoebe, Martin, Emma-Leah, Martynoga, Robert, Butler, Amelia, Trask, Kara, Olatunji, Shaanti, Cruz, Rhoze Sol, Cruz, Raulle Sol, Navarra, Leanlove, Delaney, Kirsha, Lesona, Eden, Young, Chelsea, Spring, Amelia, Aguilar, April, Young, Paul, Law, Erin, Anstey, Matthew H., Bhonagiri, Deepak, Hammond, Naomi E., and McGain, Forbes

Published
2023
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7. Accounting Reporting Complexity and Non-GAAP Earnings Disclosure.

Author

Brown, Nerissa C., Huffman, Adrienna A., and Cohen, Shira

Subjects
ACCOUNTING, DISCLOSURE in accounting, FINANCIAL statements, ECONOMIC activity, CORPORATE profits
Abstract

We examine whether the complexity of mandatory accounting disclosures prompts managers to voluntarily disclose adjusted measures of actual earnings performance, and whether this practice reflects attempts to obfuscate or mitigate the informational opacity accounting complexity creates for investors. Using the metadata in XBRL filings, we construct measures of accounting complexity that map directly to the mandated standards applied in financial statement filings. We find a positive and economically significant association between accounting complexity and managers' propensity to disclose non-GAAP earnings information. This relation is robust and incremental to common measures of business and linguistic complexity, and the transitory nature of firms' economic activities. We also find that the quality and informativeness of adjusted earnings information increases with accounting complexity, consistent with motives to better inform investors when accounting disclosures are complex. Overall, our results suggest that managers use non-GAAP earnings disclosure to mitigate the adverse informational effects of accounting complexity. Data Availability: All data are available from sources identified in the paper. JEL Classifications: M41; M43. [ABSTRACT FROM AUTHOR]

Published
2023
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11. How Do Disclosure Repetition and Interactivity Influence Investors' Judgments?

Author

BROWN, NERISSA C., GALE, BRIAN T., and GRANT, STEPHANIE M.

Subjects
FINANCIAL disclosure, INVESTORS, JUDGMENT (Psychology), HUMAN information processing, FINANCIAL statements, FOOD prices, LABOR costs, DECISION making in investments, BUSINESS revenue
Abstract

Recent regulatory amendments aimed at modernizing disclosures and enhancing their usefulness focus on repetition and interactivity within firms' disclosure filings. We use two experiments to provide evidence on the effects of disclosure repetition (repeating of information in the filing) and disclosure interactivity (user involvement in directing the form or content of the information displayed) on investors' information processing and investment judgments. Results show that repetition increases investors' processing of repeated information, consistent with the informational role of repetition documented in prior research. In contrast, repetition reduces investors' processing of other, nonrepeated information when the filing is less interactive. This evidence corroborates concerns that repetition can obscure value‐relevant information from investors. However, we find that more interactive disclosures mitigate this harmful effect of repetition on investors' processing of nonrepeated information. Further, more interactive disclosures lead to deeper overall processing of both repeated and nonrepeated information, rather than more interactive disclosures redirecting investors' attention and processing away from repeated information. Thus, our evidence suggests that disclosure interactivity is an important disclosure attribute that counteracts the potentially harmful effects of repetition on investors' processing of nonrepeated information, while preserving repetition's informational role. [ABSTRACT FROM AUTHOR]

Published
2022
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13. Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill.

Author

Clor-Proell, Shana M., Brown, Nerissa, Stubben, Stephen R., White, Brian J., Blankespoor, Elizabeth, Gordon, Elizabeth A., Gujarathi, Mahendra R, Henry, Elaine, and Merkley, Kenneth J.

Subjects
GOODWILL (Commerce), FINANCIAL statements, FINANCIAL policy, ACCOUNTING, INTANGIBLE property, ACCOUNTING standards
Abstract

SYNOPSIS: In October 2019, the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association submitted a comment letter to the Financial Accounting Standards Board regarding the accounting for certain identifiable intangible assets acquired in a business combination and subsequent accounting for goodwill. This paper summarizes the content of the comment letter and discusses opportunities for future research on intangible assets that may inform accounting standard-setting decisions. JEL Classifications: M40. [ABSTRACT FROM AUTHOR]

Published
2022
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15. What Are You Saying? Using topic to Detect Financial Misreporting.

Author

BROWN, NERISSA C., CROWLEY, RICHARD M., and ELLIOTT, W. BROOKE

Subjects
MISLEADING financial statements, MACHINE learning, FINANCIAL disclosure, RESTATEMENT of corporate earnings, BAYESIAN analysis
Abstract

We use a machine learning technique to assess whether the thematic content of financial statement disclosures (labeled topic) is incrementally informative in predicting intentional misreporting. Using a Bayesian topic modeling algorithm, we determine and empirically quantify the topic content of a large collection of 10‐K narratives spanning 1994 to 2012. We find that the algorithm produces a valid set of semantically meaningful topics that predict financial misreporting, based on samples of Securities and Exchange Commission (SEC) enforcement actions (Accounting and Auditing Enforcement Releases [AAERs]) and irregularities identified from financial restatements and 10‐K filing amendments. Our out‐of‐sample tests indicate that topic significantly improves the detection of financial misreporting by as much as 59% when added to models based on commonly used financial and textual style variables. Furthermore, models that incorporate topic significantly outperform traditional models when detecting serious revenue recognition and core expense errors. Taken together, our results suggest that the topics discussed in annual report filings and the attention devoted to each topic are useful signals in detecting financial misreporting. [ABSTRACT FROM AUTHOR]

Published
2020
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16. The Timing of Quarterly 'Pro Forma' Earnings Announcements.

Author

Brown, Nerissa C., Christensen, Theodore E., and Elliott, W. Brooke

Subjects
EARNINGS management, PRO forma statements (Accounting), ACCOUNTING standards, STATEMENT of position (Accounting), FINANCIAL disclosure, EMPIRICAL research
Abstract

While some prior studies suggest that the timing of earnings announcements may reflect management's attempt to better inform investors, other studies suggest that managers opportunistically time their earnings releases in an effort to alter investors' perceptions of firm performance. However, there is limited empirical evidence on the relation between earnings announcement timing and the manipulation of reported earnings. We extend this research by examining the timing of quarterly earnings announcements that contain an adjusted ('pro forma') earnings measure and whether managers' behavior is more consistent with opportunistic or information-related motives. We find that, on average, managers accelerate the timing of earnings announcements in quarters in which they disclose an adjusted earnings metric within the earnings press release relative to quarters in which they do not. In addition, we find that the acceleration of the earnings announcement increases with the level of managers' exclusions of recurring expenses and their use of less transparent reconciliation formats. Consistent with managerial opportunism, we find that the recurring item exclusions used to calculate pro forma earnings in accelerated earnings announcements are of relatively lower quality and are more predictive of lower future earnings. We also find that investors fail to fully unravel the low-quality nature of the recurring item exclusions used to calculate pro forma earnings in these accelerated announcements and that this failure is attenuated by managers' use of less transparent reconciliation formats. Taken together, our results suggest that the acceleration of pro forma earnings news is at least partially attributable to managerial opportunism. [ABSTRACT FROM AUTHOR]

Published
2012
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