this paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the tehran stock exchange from 2007 to 2012.the earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Earnings management impairs the transparency and reliability of financial statements could mislead decision users statements. This research is aimed to provide additional empirical evidence on impact good corporate governance implementation (measured by managerial ownership, audit committee competence external quality) industry diversification earnings management. used 111 manufacturing compani...

so far, the financial experts could not calculate independent earnings to have a necessary quality. in this case, they can reach a range of earnings, which show a more correct form of quality of earnings, of course with performing the suitable equitabilities. therefore, the concept of quality of earnings is not a fixed defining. however, it is a relative concept that depends to its relation to ...

We analyze the changes in earnings of paid workers (wage earners) in rural India from 2004/05 to 2011/12. Real earnings increased at all percentiles, and the percentage increase was larger at the lower end. Consequently, earnings inequality declined. Recentered influence function decompositions show that throughout the earnings distribution, except at the very top, both changes in “worker chara...

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...

The purpose of this study is to investigate whether family-owned firms and earnings management as a result financial distress affect the value relevance book value. based on companies listed Indonesia Stock Exchange (IDX). An unbalanced panel dataset 592 trading in IDX from 2012 2017 was used test price model. Results reveal that owing high distress, through an income-increasing strategy opport...

This paper examines whether a country’s corporate transparency environment (which includes the quality of accounting information) contributes to efficient resource allocation. Specifically, we examine whether improved transparency allows firms to take advantage of global growth opportunities, building on the work of Fisman and Love (2004) and Rajan and Zingales (1998). Based on a cross-country ...