In February the Centers for Medicare & Medicaid Services (“CMS”) clarified an oft quoted existing rule: Providers must return overpayments to Medicare within 60 days “after the date on which the overpayment was identified,” or in the alternative, “the date any corresponding cost report...

Prior empirical work shows that IPOs generally earn positive excess first-day returns yet subsequently underperform. Many researchers examine the determinants of post-first-day IPO success, however these studies do not test for first-year IPO return predictability due to unavailability of...