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]

open access: yesEkonomski Pogledi, 2013
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
doaj   +1 more source

THE IMPACT OF THE MARKET CYCLE ON THE VALUE RELEVANCE OF BOOK VALUES AND EARNINGS IN THE BANKING INDUSTRY: AN EVIDENCE FROM POLAND

open access: yesФинансы: теория и практика, 2018
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
doaj   +1 more source

Quarterly earnings guidance and real earnings management

open access: yesJournal of Business Finance & Accounting, 2022
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

open access: yesСтатистика и экономика, 2016
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
doaj   +1 more source

Earnings Momentum and Earnings Management [PDF]

open access: yesSSRN Electronic Journal, 1999
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
openaire   +1 more source

An Empirical Study of Educational Inequalities in Rural and Urban Areas of Pakistan

open access: yesInternational Journal of Experiential Learning & Case Studies, 2021
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
doaj   +1 more source

Earnings, Earnings Growth and Value

open access: yesFoundations and Trends® in Accounting, 2007
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
openaire   +1 more source

Exploring the Influence of Earnings Management on the Value Relevance of Financial Statements: Evidence from the Bucharest Stock Exchange

open access: yesInternational Journal of Financial Studies
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
doaj   +1 more source

Earnings Management: case analysis

open access: yes, 2022
reservedstudio delle pratiche di earnings management mediante un approccio literatute review e un’analisi ...
NONNATO, ENRICO
core  

Narrowing the Gap

open access: yesArtivate
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
doaj   +1 more source

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