This paper presents a detailed accounting of the sources of African-American economic progress in the labor market over the twentieth century. We examine the received literature and demonstrate the sensitivity of conclusions stated in it to choices of samples used to measure wages and to specifications of earnings functions. We present a quantitative assessment of the contributions of migration...

* Preliminary: comments welcome. This work has been partially funded by a scholarship from the Institute of Chartered Accountants in England and Wales. + This work constitutes part of my dissertation at LBS. Thanks are due to my supervisor Henri Servaes and the other members of my transfer committee (Shiva Shivakumar and Michel Habib). I have also benefited from discussions with Abstract This s...

there is an increasing concern among financial statements users about the frauds occurring in the business organizations. the unexpected collapse of corporate giants such as enron and worldcom has driven those interested to pay more attention to the unethical practices in accounting systems. the phenomenon of earnings management is seen as one of the most controversial issues facing the account...

A variety of alternative definitions and sources of actual earnings realizations are available to investors. In addition to “traditional” earnings numbers produced in conformity with generally accepted accounting principles (GAAP) and filed with the Securities and Exchange Commission (SEC), these alternative measures include the so-called Street earnings numbers that are based on proprietary de...

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

Recent accounting and management literature shows that demographic character-istics of top management and corporate performance are related. Accordingly, using a two-stage least squares regression model (2SLS), this study examines the relationship between some management demographic characteristics including CEO tenure, gender and level of education with earnings quality and auditor choice. Sam...

This study investigates whether harmonization of accounting standards enhances the comparability of …nancial information across countries. First, I statistically de…ne and link comparability to …rm value in a two-…rm, sequential information release framework. I then empirically test the prediction that a …rm yet to announce earnings reacts more strongly to the earnings announcement of a foreign...