منابع مشابه
Earnings Mobility and Measurement Error: A Pseudo-Panel Approach∗
The degree of mobility in incomes is often seen as an important measure of the equality of opportunity in a society and of the flexibility and freedom of its labor market. However, estimation of mobility using panel data is biased by the presence of measurement error and non-random attrition from the panel. This paper shows that dynamic pseudo-panel methods can be used to consistently estimate ...
متن کاملCultural Relativism in Earnings Management
The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...
متن کاملRelationship between Ethical Climate, Social Responsibility and Earnings Management
Background: One of the main factors for shaping social responsibility and profit management is the auditorchr('39')s ethical intention. Ethical behavior can lead to different behaviors by managers about earnings management.The present study aims to investigate and analyze the relationship between ethical athmosphere, social responsibility and earnings management. Method: The research method u...
متن کاملComparing Earnings Management in Germany and the USA
This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...
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ژورنال
عنوان ژورنال: Business Research
سال: 2008
ISSN: 2198-3402,2198-2627
DOI: 10.1007/bf03343531