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The Magic in Earnings: Economic Earnings versus Accounting Earnings
Financial Analysts Journal, 1980(1980). The Magic in Earnings: Economic Earnings versus Accounting Earnings. Financial Analysts Journal: Vol. 36, No. 6, pp. 19-24.
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2022
This chapter examines graduate earnings. It highlights the unequal earning distribution within the graduate labour market and challenges the idea that earnings accurately reflect human capital investment or even perceived productivity. Here it expands on some non-educational factors that fundamentally shape earnings within the graduate labour market.
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This chapter examines graduate earnings. It highlights the unequal earning distribution within the graduate labour market and challenges the idea that earnings accurately reflect human capital investment or even perceived productivity. Here it expands on some non-educational factors that fundamentally shape earnings within the graduate labour market.
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SSRN Electronic Journal, 2023
Earnings risk is central to economic analysis. While this risk is essentially subjective, it is typically inferred from administrative data. Following the lead of Dominitz and Manski (1997), we introduce a survey instrument to measure subjective earnings risk. We pay particular attention to the expected impact of job transitions on earnings.
Sæverud, Johan +4 more
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Earnings risk is central to economic analysis. While this risk is essentially subjective, it is typically inferred from administrative data. Following the lead of Dominitz and Manski (1997), we introduce a survey instrument to measure subjective earnings risk. We pay particular attention to the expected impact of job transitions on earnings.
Sæverud, Johan +4 more
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Earnings Guidance and Earnings Management Constraints
SSRN Electronic Journal, 2012We examine how the provision of quarterly earnings guidance is affected by constraints on earnings management. We argue that costs of falling short of one’s own guidance make managers reluctant to issue guidance without sufficient flexibility in their financial reporting system to manage accruals to meet their forecast should that need arise.
Adam S. Koch +2 more
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Discretionary Accruals, Earnings Management, and Earnings Benchmarks
SSRN Electronic Journal, 2005This study examines whether firms just above and just below three earnings benchmarks (loss avoidance, earnings changes, and analyst forecast) have differing levels of discretionary accruals. If discretionary accruals are a measure of earnings management, then firms above (benchmark beaters) and firms below a benchmark should have differing levels of ...
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Earnings Quality and Earnings Management
2019Earnings management (EM) and earnings quality (EQ) can be considered two related challenging issues in financial reporting as EM is an aspect influencing EQ. Managers can make discretionary accounting choices that are regarded as a practice of either efficient communication of private information or distorting disclosure.
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Coordinated Earnings and Earnings-Forecast Management
SSRN Electronic Journal, 2005This paper provides a rational expectations model in which a manager manipulates earnings and his earnings forecasts in a coordinated way. In the model, the manager takes into account that failing to meet expectations created by his earnings forecast will have adverse consequences in future reporting periods. The model captures the disciplinary role of
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Stakeholder engagement: Investors' environmental risk aversion and corporate earnings
Business Strategy and the Environment, 2022Khine Kyaw, Barbara Petracci
exaly