Results 21 to 30 of about 856,721 (313)

Earnings management to avoid earnings boosts [PDF]

Journal of Applied Accounting Research, 2020
Purpose The purpose of this study is to investigate whether earnings boosts before the year end trigger earnings management. It examines whether firms that substantially outperformed their last year earnings during the first three quarters push their earnings down to avoid reporting earnings boosts.
Naser Makarem, Clare Roberts
openaire   +2 more sources

EARNINGS MANAGEMENT AND FUTURE EARNINGS [PDF]

Jurnal Akuntansi dan Keuangan Indonesia, 2019
Abstract This research is aimed to examine the moderating effect of the cost of earnings management on the relationship between earnings management and future earnings. Research samples are manufacture companies listed in Indonesia Stock Exchange 2013-2015.
openaire   +1 more source

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

International 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, Ioan-Bogdan Robu, Ionela Munteanu   +2 more
doaj   +1 more source

Earnings Risk and Heterogeneous Expected Earnings Profiles

SSRN Electronic Journal, 2020
We add to the debate about whether models of earnings dynamics should allow for unobservable heterogeneity in expected earnings growth rates by examining implications for a statistic originally proposed to estimate the variance of persistent earnings shocks.
Scott Drewianka, Phillip Oberg
openaire   +1 more source

Narrowing the Gap

Artivate
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

Locked Out of the Labor Market? State-Level Hidden Sentences and the Labor Market Outcomes of Recently Incarcerated Young Adults

RSF: The Russell Sage Foundation Journal of the Social Sciences, 2020
A long literature attests to labor market penalties for having a criminal record. No research, however, has explored whether state-level policies that restrict social participation of the justice-involved contribute to these labor market consequences ...
Cody Warner, Joshua Kaiser, Jason N. Houle   +2 more
doaj   +1 more source

The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]

, 2005
In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core   +1 more source

Evaluating a Pragmatic Strength Alternative for Frailty Measurement and Assessing Its Predictive Capacity Against Established Frailty Instruments in Rheumatoid Arthritis

Arthritis Care &Research, EarlyView.
Objective Frailty occurs prematurely in rheumatoid arthritis (RA) and is associated with poor health outcomes. We compared the performance of four frailty instruments, including a pragmatic alternative measure using chair sit‐to‐stand (STS), and evaluated their abilities to predict poor health outcomes.
Kylie E. Riggles, Hannah F. Brubeck, Adrienne D. Tanus, Courtney N. Loecker, Punyasha Roul, Bryant R. England, Elizabeth R. Wahl, James S. Andrews, Namrata Singh, Joshua F. Baker, Patricia P. Katz, Dolores M. Shoback, Jose M. Garcia, Ariela R. Orkaby, Katherine D. Wysham   +14 more
wiley   +1 more source

U.S. Earnings Mobility: Comparing Survey-Based and Administrative-Based Estimates [PDF]

, 2008
Earnings mobility has been studied both at the macro level (how much of a certain kind of mobility is there in the economy?) and at the micro level (what are the correlates of change in income or position?).
Dragoset, Lisa M, Fields, Gary S
core   +1 more source