Pension accounting information and firm value: An analysis of FTSE 100 companies. [PDF]
Heliyon, 2023 Kirkpatrick AK, Radicic D.
europepmc +1 more source
The use of loan loss provisions for capital management, earnings management and signalling by Australian banks [PDF]
The objective of this study is to examine whether and to what extent Australian banks use loan loss provisions (LLPs) for capital management, earnings management and signalling.
McCarthy , Cornelia +2 more
core
Impact of US Derivatives Accounting Policy (SFAS 133) on Income Smoothing Choices and Disclosure of Derivatives Related Information [PDF]
, 2010 This study is on the effects of United States (US) Statement of Financial Accounting Standards number 133 (SFAS 133), Accounting for Derivatives Instruments and Hedging Activities, which was introduced in 2001.
Papa, Vincent
core
Assessing Changes in Intergenerational Earnings Mobility [PDF]
Previous research on changes in intergenerational mobility suggests that the mobility is decreasing over time. One explanation for this pattern is increased cross-sectional income inequality.
Nilsen, Øivind Anti +2 more
core
The Intergenerational Earnings and Income Mobility of Canadian [PDF]
Our objective is to obtain an accurate estimate of the degree of intergenerational income mobility in Canada. We use income tax information on about 400,000 father-son pairs, and find intergenerational earnings elasticities to be about 0.2.
Miles Corak, Andrew Heisz
core
The impact of government macroeconomic policies and elections on income smoothing in state-controlled commercial banks: Evidence from the MENA region. [PDF]
PLoS OnePeykani P +4 more
europepmc +1 more source
Can IFRS adoption mitigate earnings management in an emerging market? [PDF]
HeliyonMohamed Amer AM +2 more
europepmc +1 more source
Earnings management and loss reversal
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
core
Two-sided dynamics in duopolistic ridesourcing markets with private and pooled rides. [PDF]
NPJ Sustain Mobil Transpde Ruijter A +6 more
europepmc +1 more source
Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source