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Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability. We provide two distinct contributions to the literature. First, we describe and comment on four important measurement concepts as well as the studies that introduced them. With this methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in comparability research. Second, we classify the sub-streams of literature and related studies. In providing this content-related contribution, we sum up what has already been achieved in output-based accounting comparability research and highlight potential areas for prospective research. As a whole, our study attempts to guide empirical researchers who (plan to) undertake studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.

This study examines the importance of income income-shifting arrangements of US multinational corporations (MNCs) on future stock price crash risk.

This study employs a sample of 7,641 corporation-year observations over the 2005–2017 period and uses ordinary least squares regression analysis.

The authors find that the income-shifting arrangements of MNCs are positively and significantly associated with stock price crash risk after controlling for corporate tax avoidance and other known determinants of stock price crash risk in the regression model. This result is robust to alternative measures of stock price crash risk and income-shifting, and several endogeneity tests. The authors also observe that income-shifting arrangements increase stock price crash risk both directly and indirectly through the information opacity channel. Finally, in cross-sectional analyses, the authors find that the positive association between income-shifting and stock price crash risk is more pronounced for MNCs that use tax haven subsidiaries and have weak corporate governance mechanisms.

The authors provide new empirical evidence that MNCs will likely face significant capital market consequences regarding their income-shifting arrangements.

This chapter examines the connections between race and class divisions and examines how they shape racial inequities in the distribution of resources, power and privilege. Throughout history, racial identity has been a key factor in determining a person's position in modern capitalist societies. As such, issues of race and class have preoccupied sociologists and other scholars with diverse ideological orientations. This is highlighted in debates around the nexus of race and class in the production of racial structures, laws and institutions that legitimate and perpetuate the normalisation and centrality of whiteness. This chapter summarises some of the historical and ongoing debates, providing a synthesis of how race and class divisions continue to shape contemporary intergroup relations and social policy. It delves into racial capitalism and how race intersects with other social identities to determine socio-economic hierarchy in many western countries.

Scholarship has demonstrated important consequences of segregation on health and health care outcomes, yet the mechanisms behind this association remain poorly understood. Several recent studies have shown inequities in the distribution of a wide variety of health-related organizations across urban neighborhoods, which may account for some portion of this negative health association. Though, within this literature, relatively little attention has been given to the distribution of health care facilities in particular.

Here, I consider how segregation is related to the distribution of several auxiliary health care practitioners in a series of spatial regression models of zip codes across the United States using data from the 2010 US Census and County Business Patterns (CBP).

I find that both Black and Latino segregation is negatively related to the density of a number of auxiliary health care practitioners, including mental health providers, dentists, physical/occupational/speech therapists, chiropractors, optometrists, podiatrists, and miscellaneous health care practitioners. However, this association is reduced (in certain instances to non-significance) with the inclusion of socioeconomic indicators, chiefly the percent of college educated individuals and the unemployment rate of the zip code. This is association is reduced for both Black and Latino segregation, with a larger reduction in the size of the effects for Latino segregation.

This research suggests that segregation plays an important role in the distribution of health care facilities, but that policy and public health interventions should focus on the intersection between racial residential segregation and socioeconomic considerations.

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.

This review integrates and builds linkages among existing theoretical and empirical literature from across disciplines to further broaden our understanding of the relationship between inequality, imprisonment, and health for black men. The review examines the health impact of prisons through an ecological theoretical perspective to understand how factors at multiple levels of the social ecology interact with prisons to potentially contribute to deleterious health effects and the exacerbation of race/ethnic health disparities.

This review finds that there are documented health disparities between inmates and non-inmates, but the casual mechanisms explaining this relationship are not well-understood. Prisons may interact with other societal systems – such as the family (microsystem), education, and healthcare systems (meso/exosystems), and systems of racial oppression (macrosystem) – to influence individual and population health.

The review also finds that research needs to move the discussion of the race effects in health and crime/justice disparities beyond the mere documentation of such differences toward a better understanding of their causes and effects at the level of individuals, communities, and other social ecologies.

Pedestrian injuries and deaths should be viewed as a critical public health issue. The purpose of this chapter is to show how incorporating safety from traffic into broader efforts to increase walking and physical activity has the potential to have a significant health impact. In this chapter we provide an overview of pedestrian safety considerations having to do with population health and the built environment. The chapter is organised around a conceptual framework that highlights the multiple pathways through which safe walking environments can contribute to improved population health. We review the existing literature on pedestrian safety and public health. Pedestrian safety will remain a vexing challenge for public health and transportation professionals in the coming decades. But addressing this problem on multiple fronts and across multiple sectors is necessary to reduce injuries and fatalities and to unleash the full potential of walking to improve population health through increased physical activity. This chapter uniquely contributes a conceptual framework for understanding the relationship between the walking environment and public health.

Although established theoretical models suggest that race differences in physical health are partially explained by exposures to environmental toxins, there is little empirical evidence to support these processes. We build on previous research by formally testing whether black–white differences in self-rated physical health are mediated by the embodiment of environmental toxins.

Using cross-sectional data from the National Health and Nutrition Examination Surveys (2007–2008), we employ ordinary least squares regression to model environmental toxins (from urine specimens) and overall self-rated health as a function of race and ethnicity. We employ the Sobel test of indirect effects to formally assess mediation.

Our results show that non-Hispanic black respondents tend to exhibit higher levels of total toxins, lead, and cadmium in their urine and poorer physical health than non-Hispanic whites, even with adjustments for age, gender, and socioeconomic status (SES). Our mediation analyses suggest that blacks may exhibit poorer physical health than whites because they tend to embody higher levels of cadmium.

Research limitations include cross-sectional data and restricted indicators of SES.

This study contributes to previous work by bridging the fields of social epidemiology and environmental inequality and by formally testing established theoretical models.