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Polarised upgrading: the changing occupational structure of large cities in Germany and the UK, 1991-2021. [PDF]
J Labour Mark ResOesch D, Morris K, Westenberger GJ.
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Gender, work, and satisfaction: a decomposition approach to job satisfaction gaps in Egypt and Tunisia. [PDF]
Front SociolSharaf MF, Shahen AM.
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A matter of principle or a matter of money? How fairness evaluations change with experimental currencies. [PDF]
PLoS OneChugunova M, Luhan WJ.
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Abnormal disclosure tone, earnings management and earnings quality
Journal of Applied Accounting Research, 2022PurposeThe authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective, this study examines whether executives manage disclosure tone to support their opportunistic ...
Heba Abou-El-Sood, Dalia El-Sayed
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Corporate disclosure quality, earnings smoothing, and earnings' timeliness
Journal of Business Research, 2003Abstract This paper explores the interaction between corporate disclosure and recognition practices by examining the relation between financial analysts' ratings of disclosure quality, discretionary accruals, and the earnings–return association.
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SSRN Electronic Journal, 2021
This study explores the relationship between strategy and earnings quality. We focus on firms classified as prospectors or defenders, and we analyze the effects of different strategic choices on various attributes of earnings quality: (accrual and real) earnings management, conditional conservatism, and earnings persistence.
Apostolos A. Ballas +3 more
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This study explores the relationship between strategy and earnings quality. We focus on firms classified as prospectors or defenders, and we analyze the effects of different strategic choices on various attributes of earnings quality: (accrual and real) earnings management, conditional conservatism, and earnings persistence.
Apostolos A. Ballas +3 more
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Earnings Management and Earnings Quality
SSRN Electronic Journal, 2007Abstract Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al.
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SSRN Electronic Journal, 2013
Earning quality as an investment signal has been popular among equity portfolio managers for the last decade. The basic idea behind this accruals anomaly is that stocks with high and increasing accruals tend to have low earnings quality, while stocks with low and decreasing accruals tend to have high earnings quality.
Jennifer Bender, Frank Nielsen
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Earning quality as an investment signal has been popular among equity portfolio managers for the last decade. The basic idea behind this accruals anomaly is that stocks with high and increasing accruals tend to have low earnings quality, while stocks with low and decreasing accruals tend to have high earnings quality.
Jennifer Bender, Frank Nielsen
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Earnings Quality and Price Quality
SSRN Electronic Journal, 2002Several papers have considered the relevance or quality of earnings by examining its relationship to prices, implicitly assuming that the quality of prices (or the market in which prices are set) remains constant. However, the quality of or noise in prices can vary across firms and over time, and trading pressure beyond what can be justified by ...
Rani Hoitash +2 more
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