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- Stocks, Tanja, et al.
(author)
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Body size and growth in 0- to 4-year-old children and the relation to body size in primary school age
- 2011
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In: Obesity Reviews. - : Wiley. - 1467-7881 .- 1467-789X. ; 12:8, s. 637-652
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Journal article (peer-reviewed)abstract
- Excess weight in early life is believed to increase susceptibility to obesity, and in support of such theory, excess weight and fast weight gain in early childhood have been related to overweight later in life. The aim of this study was to review the literature on body size and growth in 0- to 4-year-old children and the association with body size at age 5-13 years. In total, 43 observational studies on body size and/or growth were included, of which 24 studies had been published in 2005 or later. Twenty-one studies considered body size at baseline, and 31 studies considered growth which all included assessment of weight gain. Eight (38%) studies on body size, and 15 (48%) on weight gain were evaluated as high-quality studies. Our results support conclusions in previous reviews of a positive association between body size and weight gain in early childhood, and subsequent body size. Body size at 5-6 months of age and later and weight gain at 0-2 years of age were consistently positively associated with high subsequent body size. Results in this review were mainly based on studies from developed Western countries, but seven studies from developing countries showed similar results to those from developed countries.
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| 3. |
- de Jong, E., et al.
(author)
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Association between sleep duration and overweight : the importance of parenting
- 2012
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In: International Journal of Obesity. - London : Nature Publishing Group. - 0307-0565 .- 1476-5497. ; 36:10, s. 1278-1284
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Journal article (peer-reviewed)abstract
- OBJECTIVE: Sleep duration has been related to overweight in children, but determinants of sleep duration are unclear. The aims were to investigate the association between sleep duration and childhood overweight adjusted for family characteristics and unhealthy behaviours, to explore determinants of sleep duration and to determine with sleep competing activities.METHOD: A cross-sectional study was carried out in 2006 among 4072 children aged 4-13 years in the city of Zwolle, The Netherlands. In these children, data were available on measured height, weight and waist circumference, and from a parental questionnaire, on socio-demographic characteristics, child's sleep duration, nutrition, physical activity and sedentary behaviour. Associations were studied in 2011 using logistic and linear regression analyses, adjusted for potential confounders.RESULTS: Short sleep duration was associated with overweight for 4-8-year-old boys (odds ratio (OR): 3.10; 95% confidence interval (CI): 1.15-8.40), 9-13-year-old boys (OR: 4.96; 95% CI: 1.35-18.16) and 9-13-year-old girls (OR: 4.86; 95% CI: 1.59-14.88). Among 4-8-year-old girls no statistically significant association was found. Determinants for short sleep duration were viewing television during a meal, permission to have candy without asking, not being active with their caregiver and a late bedtime. For all children, short sleep duration was strongly associated with more television viewing and computer use.CONCLUSIONS: Association between sleep duration and overweight is not explained by socio-demographic variables, drinking sugared drinks and eating snacks. Parents have a key role in stimulating optimal sleep duration. Improving parenting skills and knowledge to offer children more structure, and possibly with that, increase sleeping hours, may be promising in prevention of overweight.
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| 4. |
- Impink, J., et al.
(author)
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Regulation-induced Disclosures: Evidence of Information Overload?
- 2022
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In: Abacus-a Journal of Accounting Finance and Business Studies. - : Wiley. - 0001-3072. ; 58:3, s. 432-478
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Journal article (peer-reviewed)abstract
- Researchers, regulators, and practitioners have expressed concerns that the increase in disclosures in annual reports of firms over the past decades has resulted in unintended consequences for financial statement users. We investigate whether increases in disclosure requirements are associated with increased difficulty to use financial statements. We create an index measuring firms' increasing exposure to regulation-induced disclosures in their 10-K filings and show that a higher index is on average associated with longer analyst delay, lower analyst accuracy, and higher dispersion. Consistent with information overload theory, we also find evidence consistent with an inverted-U curve: As regulation-induced disclosures increase, the decision quality of analysts initially increases. However, above a certain level of disclosures, increases in disclosures are associated with a decrease in the decision quality of analysts, as evidenced by an increase in analyst delay and dispersion and a decrease in accuracy. In addition, these adverse effects are more pronounced when analysts are less experienced, follow more firms, and have access to fewer resources. Overall, the findings suggest that increases in regulation-induced disclosures, above a certain level, are associated with information overload.
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| 5. |
- Paananen, Mari, 1963, et al.
(author)
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Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms.
- 2016
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In: Accounting in Europe. - : Informa UK Limited. - 1744-9499 .- 1744-9480. ; 13:1, s. 21-42
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Journal article (peer-reviewed)abstract
- We investigate improvements in the information environment and financing decisions for Swedish small and mid-sized firms. These firms are required to file audited annual reports. We create an index capturing accounting standards choices, auditor quality, and board size reflecting information environment improvements. We find an association between increased short-term financing and information environment improvements: The most common actions are to switch to a Big 4 auditor or a chartered accountant and to add independent board members as opposed to changing the accounting standards used. These improvements are associated with a switch to long-term debt and a reduction of cost of debt. Our findings are relevant for the ongoing discussion on accounting regulation for private firms both in the USA and Europe since they show that (Swedish) private firms use other ways to improve the information environment in order to access to less costly long-term bank debt besides adopting International Financial Reporting Standards.
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