The effective tax on earnings embodied in the Social Security retirement earnings test has been as high as 50 percent. Despite numerous empirical studies, there is surprisingly little agreement about whether the earnings test affects male labor supply. In this paper, we provide a comprehensive analysis of the earnings test for men using longitudinal administrative earnings data and more commonl...

the purpose of this research is to investigate the relationship between earnings variabilityand earnings forecast using neural networks in companies listed on tehran stock exchange. theresearch is of the library and analytical-causal study type, and is based on panel data analysis andneural networks. in this research, financial information of 98 companies from 19 industries intehran stock excha...

The present study aims to investigate the impact of non-audit services on earnings response coefficient. It is a library and analytical-scientific research based panel data analysis. In this study, financial 74 companies accepted in Tehran Stock Exchange during period 2011-2016 have been reviewed.The results demonstrate that significant negative relationship with coefficient.Although will benef...

Using a proprietary database of institutional investors’ stock transactions, we examine whether transient institutions overreact to the announcement of small negative earnings surprises defined as quarterly earnings that fall short of analysts’ consensus forecasts by one cent. Transient institutions’ selling in response to the announcement of small negative earnings surprises is significant and...

The purpose of this study is to examine the value relevance accounting information (Book and Earning Pershare) firm size. size company in divided into large companies small based on market capitalization value. This research was conducted using model portfolio-returns approach regression approach. To test will be translated a stock prices, while measure earnings per share book value, adjusted c...

in many manufacturing processes, the quality of a product is characterized by a non-linear relationship between a dependent variable and one or more independent variables. using nonlinear regression for monitoring nonlinear profiles have been proposed in the literature of profile monitoring which is faced with two problems 1) the distribution of regression coefficients in small samples is unkno...

Despite numerous empirical studies, there is surprisingly little agreement about whether the Social Security earnings test affects male labor supply. In this paper, we provide a comprehensive analysis of the labor supply effects of the earnings test using longitudinal administrative earnings data and more commonly used survey data. We find that the response to the earnings test in survey data i...

In this paper, we present the results from a field experiment in the Netherlands in which single mothers on welfare were stimulated to find a job. Two policy instruments were introduced: an earnings disregard and job creation. The experiment was performed at the level of municipalities. In our analysis we make a distinction between native and immigrant welfare recipients. For immigrant single m...

Self-Esteem and Earnings Recent research in economics suggests a positive association between self-esteem and earnings. A major problem in this literature is that from simple cross-sectional wage regressions it is not possible to conclude that self-esteem has a causal impact on earnings. While classical measurement error leads to an attenuation bias, reverse causality and omitted variable are l...