We examine the increasing variance of earnings of white men over the 1970s and 1980s by focusing on changes in the covariance structure of earnings. Using data from the Michigan PSID from 1969-1987, we find that about half of the increase has arisen from an increase in the variance of the permanent component of earnings and half from an increase in the variance of the transitory component, wher...

this paper compares the value relevance of book value and dividends versus book value and reported earnings. the main purpose of this study explains which of dividends, book value and earnings are more value relevance. thus, we have examined 98 firms of tehran stock exchange over a period 1377-1382. our methodology of examining the information content of various income statement and balance she...

As a result of growing concern over the persistence of earnings differences between men and women, policymakers, researchers, and others have become increasingly interested in obtaining earnings data by sex at the finest level of occupational detail possible. Wide-ranging information of this nature can generally be collected only through a household survey such as the Current Population Survey ...

the main purpose of the present research is to determine the relationship between the management earnings forecast errors and conservatism level and then surveying about the effects of forecast difficulty, and external financing on this relationship. regarding this, the financial information related to 147 stock firms, available during the period of study (2003-2015) were collected and analyzed...

The earnings replacement rates of retired couples, which take into account the earnings and benefits of wives, are important for assessing the adequacy of social security benefits. Using data from the Social Security Administration’s longitudinal Retirement History Study, this article presents the first view of replacement rates for couples. The findings show that, though about half the wives c...

Temporary workers make up a sizeable part of the labor force in many countries, including Korea. This paper uses an extension of a standard efficiency wage model to explain the wage gap between temporary and permanent workers. Temporary workers have a chance to become permanent; this possibility – combined with the existence of an employment rent for permanent workers – gives short-term workers...

Abstract This paper examined the association between various measures of earnings quality and stock return volatility Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018. The considered were accrual quality, conservatism, persistence, predictability smoothness. was measured with idiosyncratic volatility. Multilevel linear regression found that persistence are negat...

The users of financial reports usually use the information current earnings to predict future earning so that quality are can reflect continuity in future..
 This study takes company samples manufacturing companies, both which listed Indonesia’s stock exchange as well Malaysia’s yeas 2014 – 2017 by using regression and intervening analysis. results this operating cash flow cannot affect ea...

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 examines how takeover decisions are influenced by the quality of information in target firms’ earnings. We find that bidders are more likely to prefer negotiations in deals involving targets with poor earnings quality. Moreover, in such deals, earnings quality and takeover premiums are negatively related, suggesting that bidders obtain valuable private information through negotiation...