Validation studies that compare survey-reported earnings to administrative-recorded earnings are useful to assess the extent and implications of measurement error in labor market data. While previous work typically used small restrictive samples with topcoded earnings, this paper uses data from the 1996 Survey of Income and Program Participation (SIPP) Panel matched to Social Security administr...

This study identifies the predictors of positive earnings surprises at varying levels of earnings surprises under strong and weak business conditions (2014 and 2010, respectively). It measures the impact on surprises of a unique and diverse set of predictors such as analyst coverage and industry type which are security characteristics and sales and cash flow that emanate from financial statemen...

T he research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this research were in Indonesia registered in Indonesia Stock Exchange. The data analysis ...

earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. the main purpose of this research is to examine the relations...

We develop a new quantile-based framework to study the nonlinear relationship between shocks to household earnings and consumption over the life cycle. Log-earnings are the sum of a general Markovian persistent component and a transitory innovation. Consumption is modeled as an age-dependent nonlinear function of assets and the two earnings components. We establish the nonparametric identificat...

This paper seeks to test the hypothesis that criminal background has a negative impact on earnings, using data on arrests from a national longitudinal survey on youth and delinquency. I estimate that having been arrested causes a reduction in annual earnings of 18 to 26 percent. I find some evidence that continued involvement in criminal activity is an important factor that influences the size ...

We develop a flexible framework to study the nonlinear relationship between shocks to household earnings and consumption over the life cycle. Log-earnings are the sum of a general Markovian persistent component and a transitory innovation. Consumption is modelled as an age-dependent nonlinear function of assets and the two earnings components. We establish the nonparametric identification of th...

This paper looks at longitudinal aspects of changes in Italian male earnings inequality since the late 1970s by decomposing the earnings autocovariance structure into its persistent and transitory parts. Cross-sectional earnings differentials are found to grow over the period. The longitudinal analysis shows that such growth is determined by the permanent earnings component and is due both to a...

Despite the large number of papers purporting to identify earnings management, the current techniques used to identify it are sorely lacking. In general, they are based on the assumption that accruals unexplained by a linear projection on firm-level observables (i.e., discretionary accruals) represent either explicit earnings management or poor quality earnings.1 Namely, these techniques assume...

Earnings Over the Lifecycle: The Mincer Earnings Function and Its Applications In 1958 Jacob Mincer pioneered an important approach to understand how earnings are distributed across the population. In the years since Mincer’s seminal work, he as well as his students and colleagues extended the original human capital model, reaching important conclusions about a whole array of observations perta...