Results 11 to 20 of about 163,013 (312)
Differentiation of the salaries of male and female labour in the world with regard to the situation in the Republic of Macedonia [PDF]
In a world in which technological development reaches its maximum, interpersonal relationships climb high. However, there is one area in which interpersonal relationships, and it refers to the relationship between men and women, there is still a ...
Postolov Kiril +1 more
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The paper aims at the empirical investigation of the impact of the market cycle on the value relevance of book values and earnings in the banking industry.
P. M. Bolibok
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Quarterly earnings guidance and real earnings management
AbstractWe examine if quarterly earnings guidance induces real earnings management. Quarterly guidance may cause myopia and inefficient decision‐making, if managers become overly concerned with setting and beating short‐term earnings targets. We test these associations on a large sample of US firms.
Beatriz García Osma +2 more
openaire +3 more sources
STATISTICAL METHODS OF ANALYSIS OF FINANCIAL INDICATORS NEEDED TO MODEL VALUATIONS
The article presents the methods of analysis and interpretation of financial performance required to create a comprehensive and universal model of valuation.
Ivan E. Akulin
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Earnings Momentum and Earnings Management [PDF]
This paper provides evidence on firms that report long “strings” of consecutive increases in earnings per share (EPS). First, we find 746 firms that report earnings strings of at least twenty quarters since 1962, and show that this frequency is much larger than would be expected by chance.
James N. Myers +2 more
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An Empirical Study of Educational Inequalities in Rural and Urban Areas of Pakistan
The central object of this paper is to give detailed analysis of educational disparity in Pakistan. This study is examined all over provinces of rural and urban of Pakistan including Islamabad for the period of 2014-15 and the data is used from PSLM.
Ayjaz Ahmed, Hira Mujahid
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Earnings, Earnings Growth and Value
A recent paper by Ohlson and Juettner-Nauroth (2005) develops a model in which a firm’s expected earnings and their growth determine its value. At least on its surface, the model appeals because it embeds the core principle used in investment practice and, further, generalizes the Constant Growth model (Gordon and Williams) without restricting the firm’
James Ohlson, Zhan Gao
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Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial benefits.
Georgiana Burlacu +2 more
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Earnings Management: case analysis
reservedstudio delle pratiche di earnings management mediante un approccio literatute review e un’analisi ...
NONNATO, ENRICO
core
This paper investigates whether entrepreneurship training subsequently impacts artists’ labor market outcomes. Collecting data from major universities, we find that only 9.7% have arts entrepreneurship certificates; just 11.4% have any required arts ...
Christos Makridis, Jonathan Kuuskoski
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