Results 31 to 40 of about 899,093 (364)

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

GASB Statement No. 31: Why No Controversy? [PDF]

, 2009
Fair value reporting of investments in the financial statements of commercial enterprises is required under FASB Statement No. 115. The standard created much controversy when issued due to provisions that changes in fair values of certain investments ...
Hunt, George L.
core   +3 more sources

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

CDK11 inhibition induces cytoplasmic p21WAF1 splice variant by p53 stabilisation and SF3B1 inactivation

Molecular Oncology, EarlyView.
CDK11 inhibition stabilises the tumour suppressor p53 and triggers the production of an alternative p21WAF1 splice variant p21L, through the inactivation of the spliceosomal protein SF3B1. Unlike the canonical p21WAF1 protein, p21L is localised in the cytoplasm and has reduced cell cycle‐blocking activity.
Radovan Krejcir, Lukasz Arcimowicz, Lucia Martinkova, Vaclav Hrabal, Filip Zavadil Kokas, Tomas Henek, Martina Kucerikova, Ondrej Bonczek, Pavlina Zatloukalova, Lenka Hernychova, Philip J. Coates, Borivoj Vojtesek, David P. Lane   +12 more
wiley   +1 more source

Regional earnings inequality in Great Britain: Evidence from fixed-effects regressions [PDF]

, 2004
Earnings inequality in Great Britain has increased substantially over the last two decades at both the national and regional levels. This paper examines the determinants of regional hourly earnings over the period 1976 to 1995 by estimating regional ...
Dickey, Heather
core