Results 161 to 170 of about 102,394 (204)

The Burden of Breast Cancer and its Attributable Risk Factors in 204 Countries and Territories, 1990-2021: Results From the Global Burden of Disease Study 2021. [PDF]

Cancer Innov
Huang J, Li J, Pei S, Zeng C, Jin J, Hu X, Shi J, Dong W, Wang R, Xia Y, Wang J.   +10 more
europepmc   +1 more source

Sex difference in parental risk of suicide attempt during and after pregnancy in Sweden. [PDF]

Nat Hum Behav
Yang Y, Bränn E, Fransson E, László KD, Fang F, Papadopoulos FC, Valdimarsdóttir UA, Skalkidou A, Lu D.   +8 more
europepmc   +1 more source

Monitoring pregabalin use through online interest: A trend analysis using google search and consumption data. [PDF]

Indian J Psychiatry
Ghosh A, Kaur S, Choudhury S.
europepmc   +1 more source

Psychiatric Disorders Among Fathers in Sweden Before, During, and After Partner Pregnancy.

JAMA Netw Open
Xiang N, Zhou J, Lin Y, Yang Y, Martini M, Tang B, Chen Y, Papadopoulos FC, Fransson E, Skalkidou A, Huang J, Lu D.   +11 more
europepmc   +1 more source

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Labor Skills and Income Smoothing

Journal of Accounting, Auditing & Finance, 2020
We examine whether labor skills affect managers’ income-smoothing activities. We hypothesize firms that rely on skilled labor have greater incentives to smooth earnings to reduce labor turnover and facilitate replacements. Consistent with our hypothesis, we find that firms’ labor skills are positively associated with managers’ income-smoothing ...
Boochun Jung, Tae Wook Kim, Minyoung Noh, You-il (Chris) Park   +3 more
openaire   +1 more source

Income smoothing and audit fees

Advances in Accounting, 2021
Abstract In this study, we examine the effect of income smoothing on auditors' pricing decisions. Analyzing a sample of 12,823 firm-year observations from U.S. companies in non-regulated industries for the period 2000–2018, we find that income smoothing is negatively associated with audit fees, suggesting that auditors favorably view smoothed ...
Hsihui Chang, L.C. Jennifer Ho, Zenghui Liu, Bo Ouyang   +3 more
openaire   +1 more source

Consumption smoothing and income redistribution

European Economic Review, 2007
Abstract We show theoretically that income redistribution benefits borrowing-constrained individuals more than is implied by standard relative-income and uninsurable-risk considerations. Empirically, we find in international opinion-survey data that younger and lower-income individuals express stronger support for government redistribution in ...
BERTOLA, Giuseppe, W. KOENIGER
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Determinants of Income Smoothing

Asia-Pacific Journal of Accounting, 1999
ABSTRACT In this study we examine whether managers of Australian listed companies are more likely to smooth corporate earnings as the political cost exposure of the firm and its management increases. We find that the incidence of smoothing increases as the firm's ratio of executive compensation to operating profits increases, and the higher the market ...
Jayne M. Godfrey, Sasono Adi
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Anticipatory Income Smoothing: A Re-Examination

SSRN Electronic Journal, 2000
This paper reassesses evidence of anticipatory income smoothing reported in DeFond and Park (1997) in light of knowledge about the shortcomings in the model used to identify the managed component of reported earnings. Our tests demonstrate that the empirical results reported in DeFond and Park are implicitly guaranteed by the method used to classify ...
Pieter T Elgers, Ray J Pfeiffer, Susan L Porter   +2 more
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Do international investment income flows smooth income?

Review of World Economics, 2001
Do International Investment Income Flows Smooth Income? — One mechanism by which international capital market integration can smooth consumption is to stabilize national income. In order to provide income smoothing, net international investment income should negatively co-vary with GDP.
openaire   +2 more sources