Results 281 to 290 of about 224,591 (311)
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Earnings dynamics and top-earnings inequality
We introduce a simple generalization of the canonical permanent-transitory earnings process, a square-root process in log earnings. The square-root process generates a Pareto tail in earnings and is able to match the dynamics of top-earnings inequality over the life cycle while retaining a good match to the covariance structure of earnings. By contrast,Karl Harmenberg, Raysa Lizarraga
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How Does Intentional Earnings Smoothing Vary With Managerial Ability?
Journal of Accounting, Auditing & Finance, 2020Sarah E. McVay +2 more
exaly
1999
This Paper surveys major empirical regularities concerning changes in earnings inequality in Europe and the US over the past 25 years. Next, it indicates which of these regularities can be explained within the competitive demand–supply framework of analysis and what is left unexplained. Finally, it considers the implications of organizational change as
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This Paper surveys major empirical regularities concerning changes in earnings inequality in Europe and the US over the past 25 years. Next, it indicates which of these regularities can be explained within the competitive demand–supply framework of analysis and what is left unexplained. Finally, it considers the implications of organizational change as
openaire +2 more sources
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
Journal of Business Finance and Accounting, 2006David Burgstahler
exaly
The effect of real earnings management on the persistence and informativeness of earnings
British Accounting Review, 2019Valerie Li
exaly
2018
Name of conference International Corporate Governance Society Conference place Copenhegan, Denmark Conference start date 16 Sep 2015 Status Accepted Date of acceptance 01 Jul ...
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Name of conference International Corporate Governance Society Conference place Copenhegan, Denmark Conference start date 16 Sep 2015 Status Accepted Date of acceptance 01 Jul ...
openaire +3 more sources

