نتایج جستجو برای: earnings conservatism
تعداد نتایج: 14700 فیلتر نتایج به سال:
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 ...
Earnings prediction is one of the most important communication channels for transferring information to investors. Despite the importance of earnings prediction, few studies examined whether real earnings management are effective in predicting them. In this paper, the effect of earnings forecasting on firm risk is reviewed by considering real earnings management. Since earnings prediction char...
SCIENCE CONTINUES It was no just in relationship to commerce, industry and social welfare, however, that the great scientific achievements of the nineteenth century had an impact. By this time the perspectives of the Enlightenment had so affected both philosophy and science that the climate was more favorable than ever for asking totally new kinds of questions and for challenging old assumption...
Abstract This study investigates the association between CEOs’ over-confidence in experiencing financial distress or soundness, future earnings management, and over under-investment decisions. Specifically, it makes deeper (soundness), requiring to increase (decrease) management (under)-investment Methodologically, authors demonstrate aggressive behaviour managing their firms’ developing countr...
As information becomes available for many groups of organisms a general pattern of phylogenetic conservatism in ecological characters or morphological traits is now widely recognized. Conversely, conservatism of external ecological attributes throughout a lineage is still a contentious theme in ecology. Moreover, the studies exploring this topic have focused on free-living organisms, and have i...
UNLABELLED The conservatism of conservatism (CoC) database presents statistically analyzed information about the conservation of residue positions in folds across protein families. AVAILABILITY On the web at http://kulibin.mit.edu/coc/
This study is motivated by the idea that the racial gap in earnings is generated not only by individual differences but also by systematic variation in the occupational structure that attenuates or exacerbates the effects of race. Using data from the 1990 census and the Dictionary of Occupational Titles, a hierarchical linear modeling approach is employed that allows the simultaneous exploratio...
The increase in earnings inequality among men in particular in Canada has been well documented. This paper adds to our knowledge of inequality trends by addressing three issues. First, what has happened to earnings inequality among the employed population in the 1990s? We find that earnings inequality and polarization increased little in the population of all workers (men and women combined) be...
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