the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

We use data from Spain to test for an e ect of earnings variance and skewness on individual wages. We carry out separate estimations for men and women. In accordance with the scant previous evidence mainly focused on the US, we report the existence of a risk-return trade-o across educational choices in the Spanish labor market. These results are in conformity with preferences of risk-averse ind...

A whiplash is a sudden acceleration-deceleration of the neck and head, typically associated with a rear-end car collision that may produce injuries in the soft tissue. Often there are no objective signs or symptoms of injury, and diagnosing lasting whiplash-associated disorders (WAD) is difficult, in particular for individuals with mild or moderate injuries. This leaves a scope for compensation...

The computation of implied cost of capital (ICC) is constrained by the fact that around half of all firms do not have analysts’ earnings forecasts. Hou, van Dijk and Zhang (2012, HVZ) present a cross-sectional model to generate forecasts and compute ICC from these forecasts. However, the forecasts from the HVZ model perform worse than those from a naïve random walk model and show anomalous corr...

Married men's wage premium is often attributed to within-household specialization: men can devote more effort to wage-earning when their wives assume responsibility for household labor. We provide a comprehensive evaluation of the specialization hypothesis, arguing that, if specialization causes the male marriage premium, married women should experience wage losses. Furthermore, specialization ...

nowadays organization especially r&d; centers are dealing with project portfolio selection decisions under uncertainty. moreover in the most of the past research, project portfolio selection and scheduling are often considered to be independent problem. this leads to insufficient result in real world. so in this research simultaneous project portfolio selection and scheduling problem is modelin...