Abstract This study examines the voluntary disclosure of earnings forecasts by female CEOs. We find that in backdrop increased pressure to perform from investors and other stakeholders, CEOs tend issue more than male CEOs, those are accurate. also while financial analysts generally prefer follow companies headed CEOs’ efforts accurate pay off, as these help them close analyst coverage gap. prov...

The main objective of this research is to look at the relationship between intellectual capital and earnings quality in Indonesian banks. Intellectual measured by using EVAIC+, where indicators consist Human Capital Efficiency (HCE), Structural (SCE), Relational (RCE), Employed (CEE). Earnings discretionary accruals persistence. Furthermore, study also looks whether there a difference effect on...

This study is a non-empirical paper that provides an overview of bank stability and its relationship to earnings quality. It investigates assesses the numerous conceptualizations enumerated briefly described methods quality usually being used evaluate impact on stability. reader with thorough understanding could be in this area how they banks. To able outline specifics study’s concepts, variety...

Cluster analysis is used to produce a small number of job contours more homogeneous in job quality than standard occupation and industry groups. The results indicate a six-contour job structure that is consistent with dual and tripartite labor market segmentation frameworks. This classification scheme is used to examine the effects of employment restructuring in the 1980's by race and gender. W...