Results 41 to 50 of about 163,013 (312)
Earnings management and cross listing: Are reconciled earnings comparable to US earnings? [PDF]
Journal of Accounting and Economics, 2006 Abstract We compare US firms’ earnings with reconciled earnings for cross-listed non-US firms. Non-US firms’ earnings exhibit more evidence of smoothing, greater tendency to manage towards a target, lower association with share price and less timely recognition of losses.
Lang, Mark H. +2 more
openaire +2 more sources
Flexoelectricity in Photoconversion: Fundamentals, Materials, and Outlooks
Advanced Science, EarlyView.Mechanical bending of a flexible cantilever induces a strain gradient in the photoactive material. The resulting flexoelectric field couples with photovoltaic and photoconductive effects, modulating charge generation, separation, and collection. A comparative analysis of oxide perovskites, halide perovskites, and two‐dimensional materials is presented,
Xiang Huang, Feng Li, Rongkun Zheng
wiley +1 more source
Lifetime Earnings Inequality in Germany [PDF]
This paper documents the magnitude, pattern, and evolution of lifetime earnings inequality in Germany. Based on a large sample of earning biographies from social security records, we show that the intra-generational distribution of lifetime earnings of ...
Holger Lüthen +2 more
core +2 more sources
Colorism and immigrant earnings in the United States, 2015–2024
Frontiers in SociologyUsing data from the Current Populations Survey 2015–2024 matched to skin color data in the New Immigrant Survey, this article shows that immigrants from countries with darker skin color face a substantial earnings penalty.
Joni Hersch, Joni Hersch
doaj +1 more source
The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2008 This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE)
Mohamad Arabmazar Yazdi, M. Mostafazadeh
doaj
Selection and Specialization in the Evolution of Marriage Earnings Gaps
RSF: The Russell Sage Foundation Journal of the Social Sciences, 2016 We examine changes in marriage and earnings patterns across four cohorts born between 1936 and 1975 using data from Survey of Income and Program Participation panels linked to administrative data on earnings.
Chinhui Juhn, Kristin McCue
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley +1 more source
Employability of higher education graduates in Spain: Crisis and new challenges
Forum Sociológico, 2017 This article analyses the employability of university graduates in Spain, in terms of both the quantity and quality of employment. Regarding quantity, graduate employment rates are higher than those for people with other education levels.
Juan-Ignacio Martínez-Pastor
doaj +1 more source
Education, Unemployment, and Earnings [PDF]
Journal of Political Economy, 1979 Using data on adult male workers, we first investigate the incremental effect of 1 year of schooling on unemployed hours and use this calculation to explain the difference in the proportional effects of schooling on earnings and wages. Schooling apparently reduces unemployed hours by reducing the incidence of unemployment spells, but it does not ...
Orley Ashenfelter, John Ham
openaire +2 more sources
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source