Results 271 to 280 of about 163,013 (312)

The regionalization of EARN

Computer Networks and ISDN Systems, 1992
Abstract During 1991 the EARN Network decided to reorganize its NJE routing following a plan issued by the EARN Routing Project Group. The EARN-RPG plan (also EARN 2) is based on the separation of the network into regions, mainly following the model already adopted by BITNET for the definition of the BITNET II network.
openaire   +1 more source

Earnings Management or Earnings Manipulation?

2023
Earnings management is the strategic use of accounting principles to manipulate financial reports and influence external stakeholders' perceptions of a company's financial position. This chapter conducts a narrative review of the literature examining the long-term impact of earnings management on future profitability. It focuses on two main dimensions:
openaire   +2 more sources

Earnings Quality and Earnings Management

2019
Earnings 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.
openaire   +1 more source

Earnings Guidance and Earnings Management Constraints

SSRN Electronic Journal, 2012
We 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, Craig E. Lefanowicz, Philip B. Shane   +2 more
openaire   +1 more source

Postretirement Earnings Relative to Preretirement Earnings

Journal of Gerontological Social Work, 2006
As the social security program comes under increasing financial pressure in the coming decades, the federal government will encourage elderly people to continue to work. Data from the Social Security Administration indicate that earnings are already a sizable component of retirement income.
Martha N, Ozawa, Baeg-Eui, Hong
openaire   +2 more sources

On Earnings-Related Unemployment Benefits and Their Relation to Earnings

The Economic Journal, 1985
An aspect of unemployment in Britain that has been much discussed in recent years is the possible disincentive effects of unemployment benefits. Paradoxically, the actual pattern of receipt of those benefits is hardly considered at all. One reason for this is the popular belief that actual receipt follows a well-defined hypothetical pattern.
openaire   +1 more source

Discretionary Accruals, Earnings Management, and Earnings Benchmarks

SSRN Electronic Journal, 2005
This 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 ...
openaire   +1 more source

Earnings, earnings growth and value

2006
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'
Ohlson, James, Gao, Zhan
openaire   +1 more source

The Age-Earnings Cycle – Earnings by Education

Journal of Forensic Economics, 1988
Abstract No abstract available.
openaire   +1 more source

Coordinated Earnings and Earnings-Forecast Management

SSRN Electronic Journal, 2005
This 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
openaire   +1 more source