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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 +2 more
doaj +1 more source
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
The Impact of Earnings Volatility on Earnings Predictability
GLOBAL BUSINESS FINANCE REVIEW, 2017 This paper is aim to investigate the influence of earnings volatility on earnings predictability.
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
Earnings Management: case analysis
, 2022 reservedstudio delle pratiche di earnings management mediante un approccio literatute review e un’analisi ...
NONNATO, ENRICO
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Arthritis Care &Research, EarlyView.Objective Systemic lupus erythematosus (SLE) significantly impacts employment capacity. This study aimed to investigate the impact of burden of disease activity, damage, and treatment on employment outcomes and transitions in patients with SLE. Methods Using data from a single center, we analyzed employment transitions, adjusted mean disease activity ...
Javier Mencia‐Ledo +4 more
wiley +1 more source
Earnings, Earnings Growth and Value
Foundations and Trends® in Accounting, 2007 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’
James Ohlson, Zhan Gao
openaire +1 more source
Arthritis Care &Research, EarlyView.Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim +2 more
wiley +1 more source
THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]
, 2007 This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
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