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...

Using a data set of Taiwanese female graduates in 2006, this study finds that height and earnings are positively correlated for full-time workers. However, it is not because tall individuals went to better colleges or received better grades (cognitive ability), not because they are gifted with superior physical strength or because they have participated in more extracurricular activities (non-c...

This paper develops a theoretical model to analyse how the arrival of a new technology embodied in capital affects the variability of earnings when workers’ adaptability to new technologies is subject to random events (luck) that can be history dependent. It is argued that technological change can leverage the importance of these stochastic factors and increase earnings instability in three way...

this paper takes fundamental analysis research beyond the spatial and temporal bounds of previous studies. it was investigated that how detailed financial statement data enter the decisions of market makers by examining how current changes in the fundamental signals chosen can provide information on subsequent earnings changes. using tehran stock exchange’s firms data from 2003 to 2012, the rol...

Russia provides an interesting context for studying the labor market experiences of the elderly because of its experience with market transition, its looming growth in the elderly dependency ratio, and its unusual pension policies that do not penalize pensioners for working. We use data from twenty surveys of the Russian population conducted from February 1991 to November 2007 to analyze the la...

The interaction between the various departments of a full-service brokerage firm can have positive effects. An asset management department operates the firm’s mutual funds and has a need for high-quality information. Thus, the firm’s sell-side analysts in the research department are motivated to gather information about particular securities and to use the asset management department as an addi...

This paper surveys the literature on the determinants and consequences of securities class action lawsuits against firms and auditors from a financial reporting quality perspective. The survey is motivated by the important role that law plays in protecting stakeholders’ interests against managerial misdeed. Litigation is, thus, an important topic and numerous studies investigate the determinant...

This paper investigates the nature and consequences of sample attrition in a unique longitudinal survey of medical doctors. We describe the patterns of non-response and examine if attrition affects the econometric analysis of medical labour market outcomes using the estimation of physician earnings equations as a case study. We compare the econometric gestimates obtained from a number of differ...

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...