Previous studies of intergenerational income mobility have typically focused at on estimating persistence across generations at the mean of the distribution of sons’ earnings. Here, we use the relatively new unconditional quantile regression (UQR) technique to consider how the association between parental income in childhood and sons’ adult earnings vary across the distribution of sons’ earning...

This paper estimates the impact of three types of qualitative differences in college experiences on the earnings of recent college graduates-college major, school quality and educational performance. The analysis is based on a new statistical technique, known as hierarchical linear modeling (HLM), which distinguishes more precisely between the effects of individual factors and institutional fac...

We explore how the internal use of non-GAAP performance metrics in compensation contracting relates to the disclosure of non-GAAP earnings to external stakeholders. Ex ante, it is unclear why information useful in contracting would be informative for valuation purposes unless a firm’s compensation and financial disclosure processes are related. We explore this relation using a large hand-collec...

Earnings nonresponse in household surveys is widespread, yet there is limited evidence on whether and how nonresponse bias affects measured earnings. This paper examines the patterns and consequences of nonresponse using internal Current Population Survey individual records linked to administrative Social Security Administrative data on earnings for calendar years 2005-2010. Our findings confir...

Earnings nonresponse in household surveys is widespread, yet there is limited evidence on whether and how nonresponse bias affects measured earnings. This paper examines the patterns and consequences of nonresponse using internal Current Population Survey individual records linked to administrative Social Security Administrative data on earnings for calendar years 2005-2010. Our findings confir...

Earnings non-response in household surveys is widespread, yet there is limited evidence on whether and how non-response bias affects measured earnings. This paper examines the patterns and consequences of non-response using internal Current Population Survey (CPS ASEC) individual records matched to administrative SSA data on earnings for calendar years 2005-2010. Our findings include the follow...

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...