نتایج جستجو برای: Income Smoothing
تعداد نتایج: 125227 فیلتر نتایج به سال:
This study investigates the impact of reporting comprehensive income and other through performance or equity statements on firms' earnings management selective sale available-for-sale (AFS) securities. The objective is to explore how Canadian firms can improve transparency by altering managers' accounting behavior switching from statements. used a difference-in-differences method in quasi-exper...
According to Canadian taxfiler data, over the last thirty years there has been a surge in the income shares of the top 1%, top 0.1% and top 0.01% of income recipients, even with longitudinal smoothing by individual using three- or five-year moving averages. Top shares fell in 2008 and 2009, but only by a fraction of the overall surge. Alberta, British Columbia, and Ontario have much more pronou...
The dramatic impact of the current crisis on performance of businesses across sectors and economies have been headlining the business press for the past many months. Extant reconciliations of these patterns in the popular press rely on ad-hoc reasoning. Using historical data on currency crisis episodes across the world, we examine how consumers respond to a crisis and identify interesting patte...
BACKGROUND Income is known to be associated with cerebrovascular disease; however, little is known about the more detailed relationship between cerebrovascular disease and income. We examined the hypothesis that the geographical distribution of cerebrovascular disease in New York State may be predicted by a nonlinear model using income as a surrogate socioeconomic risk factor. RESULTS We used...
When borrowing is limited by possible insolvency, compression of labor income affords earlier consumption and higher welfare. Credit constraints also reduce the positive welfare effect of labor market turnover for workers whose labor income is temporarily low. These simple theoretical insights offer a rationale for the observed cross-country covariation of labor market regulation and consumer c...
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