Results 281 to 290 of about 163,013 (312)

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
openaire   +1 more source

Inequality of earnings

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
openaire   +2 more sources

How Does Intentional Earnings Smoothing Vary With Managerial Ability?

Journal of Accounting, Auditing & Finance, 2020
Peter Demerjian, Melissa F Lewis-Western, Sarah E Mcvay   +2 more
exaly  

A Doctorate Earned

Science, 1973
openaire   +2 more sources

Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises

Journal of Business Finance and Accounting, 2006
David Burgstahler
exaly  

Earnings, retained earnings, and book-to-market in the cross section of expected returns

Journal of Financial Economics, 2020
Ray Ball, Joseph Gerakos, Juhani T Linnainmaa   +2 more
exaly  

The effect of real earnings management on the persistence and informativeness of earnings

British Accounting Review, 2019
Valerie Li
exaly  

Earning Trust

Journal of Empirical Research on Human Research Ethics, 2008
openaire   +2 more sources

Media and earnings management

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 ...
openaire   +3 more sources

Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies

Corporate Social Responsibility and Environmental Management, 2013
Bert Scholtens
exaly