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Earnings returns to tertiary education in urban China, 1988–2008*
Chinese Sociological Review, 2021Employing eight data sets from national surveys conducted between 1988 and 2008, I examine earnings returns over time to tertiary education relative to upper secondary education in urban China.
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Applying reverse regression techniques in earnings–return analyses
Journal of Accounting and Economics, 2000Abstract Measurement error in unexpected earnings is recognized as a source of bias in examinations of the relation between earnings and returns. Reverse regression procedures are commonly used as a means of coping with this bias. This study examines the properties of reverse regression procedures in multi-interacted variable settings with a specific
William M. Cready +2 more
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Measurement Error and Nonlinearity in the Earnings-Returns Relation
Review of Quantitative Finance and Accounting, 1998There is a long history of research which examines the relation between unexpected earnings and unexpected returns on common stock. Early literature used simple linear regression models to describe this relation. Recently, a number of authors have proposed nonlinear models.
Messod Beneish, Campbell Harvey
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Asymmetry in Earnings-Returns Relations: The Case of China
SSRN Electronic Journal, 2002The earnings-returns relation asymmetry indicates the changing relation between earnings and returns when the nature of earnings information differs in a certain way. Literature has documented a variety of asymmetric relations and provided a wide range of explanations. Hayn (1995) accounted for the lower ERC for loss by Abandonment Option Theory. Basu (
Yan Cao, Chi-Wen Jevons Jevons Lee
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Abstract This chapter describes research on the magnitude and determinants of the relation between stock returns and accounting earnings, that is, the earnings response coefficient (ERC). ERC research is motivated by its potential use in valuation and fundamental analysis as well as in performing more powerful tests of contracting or ...
Richard M. Frankel +2 more
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Richard M. Frankel +2 more
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Stock Liquidity Risk and the Cross-Sectional Earnings-Returns Relation
SSRN Electronic Journal, 2016We argue that a higher sensitivity to aggregate market-wide liquidity shocks (i.e. a higher liquidity risk) implies a tendency for a stock’s price to converge to fundamentals. We test this intuition within the framework of the earnings-returns relation.
Zangina Isshaq, Robert W. Faff
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Immigrant earnings returns to post‐migration education: Evidence for Canada, 1999–2013
Canadian Journal of Economics/Revue canadienne d'économique, 2020AbstractUsing the recently created Canadian Employer–Employee Dynamics Database (CEEDD), we analyze the earnings returns to investments in post secondary education by immigrants made after arrival in Canada. Fixed effects estimation results suggest that postsecondary education (PSE) in Canada increases annual earnings of men and women by 21.9% and 32.8%
Wen Ci +3 more
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The Choice of Fiscal Year and the Earnings–Return Relationship
Asia-Pacific Journal of Financial Studies, 2019AbstractThe positive earnings–return relationship is weaker for US‐listed firms with a calendar fiscal year. Furthermore, stock returns for these firms are more positively related to industry earnings, as a common fiscal year‐end improves comparability of earnings.
Martin J. Dierker +2 more
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Asian Journal of Business and Accounting, 2022
Manuscript type: Research paper Research aims: India has recently joined the accounting revolution by implementing the International Financial Reporting Standards (IFRS) through the convergence mode. This paper aims to examine the value relevance of Indian accounting information by finding an association between stock returns and the levels of earnings
Juao C. Costa, Lorraine Rayelle Gomes
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Manuscript type: Research paper Research aims: India has recently joined the accounting revolution by implementing the International Financial Reporting Standards (IFRS) through the convergence mode. This paper aims to examine the value relevance of Indian accounting information by finding an association between stock returns and the levels of earnings
Juao C. Costa, Lorraine Rayelle Gomes
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Does the Market Pay off? Earnings Returns to Education in Urban China
American Sociological Review, 2003Previous work on the market transition in reform-era China has missed the direct link between individuals’ labor market history and individuals’ labor market outcome. A typology of workers is developed based on individuals’ labor market histories, and a model of selective mobility of workers from the state sector to the market sector is offered as an ...
Wu, Xiaogang, Xie, Yu
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