This study investigates the effect of busy independent directors on earnings management in Chinese initial public offering (IPO) companies from 2010 to 2020. Using various measures of busy independent directors, the results indicate that directors in IPO companies play a significant role in supervision and governance, thereby significantly mitigating earnings management. Busy independent directors, serving on multiple boards, may face time constraints, but, intriguingly, companies with such directors show a lower inclination for earnings manipulation.
View Article and Find Full Text PDFStatement Of Problem: Three-dimensional (3D) printing offers an efficient method of producing occlusal devices; however, their wear resistance is poorly understood.
Purpose: The purpose of this in vitro study was to compare the wear resistance of flexible and rigid 3D printed occlusal device materials with milled and conventionally processed occlusal device materials.
Material And Methods: Blocks (n=8) of 3 flexible 3D printed materials (KeySplint Soft, NightGuard Flex 2, SmileGuard), 2 rigid 3D printed materials (KeySplint Hard, NightGuard Firm 2), 1 milled material (Ceramill A-Splint), 1 thermoform material (Erkoloc-Pro), 1 light-polymerized material (Eclipse Prosthetic Resin), 1 heat-polymerized material (Excel Formula Heat Cure Denture Base Material), and 1 autopolymerized material (Great Lakes Splint Resin Acrylic) were prepared and wet polished with 1200-grit SiC paper.
Purpose: To report the visual outcomes and complications in eyes with retained lens fragments (RLF) following cataract surgery undergoing pars plana lensectomy (PPL) and scleral-fixated intraocular lens insertion (SFIOL).
Methods: Patients with RLF who underwent pars plana vitrectomy (PPV), PPL, and SFIOL insertion from January 2015 to December 2022 were included. The visual acuity (VA) outcomes and complication rates were compared between those receiving sutured versus sutureless SFIOL insertion as well as those undergoing SFIOL insertion at the time of PPV and PPL versus those undergoing SFIOL insertion during a subsequent surgery.