The study was conducted on 40 manufacturing companies listed the Stock Exchange (Indonesia, Malaysia and Thailand) for 2015-2019 period. research objective to determine effect of good corporate governance, accounting conservatism firm size earnings management with managerial ownership as a moderating variable.The results this indicate that governance has no significant management, cannot modera...

BACKGROUND Back pain attributable to lumbar disc herniation is a substantial cause of reduced workplace productivity. Disc herniation surgery is effective in reducing pain and improving function. However, few studies have examined the effects of surgery on worker productivity. QUESTIONS/PURPOSES We wished to determine the effect of disc herniation surgery on workers' earnings and missed workd...

In this paper, we document whether and how much the equalizing force of earnings mobility has changed in France in the 1990’s. For this purpose, we use a representative three-year panel, the French Labour Force Survey. We develop a model of earnings dynamics that combines a flexible specification of marginal earnings distributions (to fit the large cross-sectional dimension of the data) with a ...

This research aims to determine the influence of accounting conservatism, sharia-based social performance disclosure and company size both partially simultaneously against earnings response (earnings coefficient). Empirical study Sub- sector property Real Estate companies registered in ISSI on Indonesia Stock Exchange period 2015-2018. The method used is descriptive verification with quantitati...

This paper models firms’ choices between alternative means of presenting information, and the effects of different presentations on market prices when investors have limited attention and processing power. In a market equilibrium with partially attentive investors, we examine the effects of alternative: levels of discretion in pro forma earnings disclosure, methods of accounting for employee op...

This paper examines the factors that affect analysts’ propensity to use their own earnings forecasts in stock recommendations. We find that ability, independence, and investor sentiment all contribute to the inefficiency with which analysts incorporate their own earnings forecasts into stock recommendations. The transformational inefficiency is higher for analysts who have a shorter history of ...