Search Results

Earnings Management Thresholds: The Case in Tunisia,
Anis Ben Amar and Ezzeddine Abaoub, in Asian Academy of Management Journal of Accounting and Finance (AAMJAF) (2010)
Keywords: Earnings management, earnings thresholds, earnings distributions

Earnings quality, earnings management and religiosity: A literature review,
Konrad Grabiński and Piotr Wójtowicz, in International Entrepreneurship Review (2019)
Keywords: earnings quality, accrual earnings management, real earnings management, religion, religiosity

Are Unmanaged Earnings Always Better for Shareholders?,
Anil Arya, Shyam Sunder and Jonathan Glover, from Yale School of Management (2003)
Keywords: Earnings Management

Use IT or Lose IT? The Impact of Computers on Earnings,
Peter Dolton, Gerald Makepeace and Helen Robinson, from Institute of Labor Economics (IZA) (2007)
Keywords: ICT earnings

Are Unmanaged Earnings Always Better for Shareholders?,
Anil Arya, Shyam Sunder and Jonathan Glover, from Yale School of Management (2003)
Keywords: Earnings Management

Earnings, Earnings Growth and Value,
James Ohlson and Zhan Gao, in Foundations and Trends(R) in Accounting (2006)
Keywords: Earnings, Dividend policy irrelevancy, OJ Model,

Earnings quality: Evidence from the field,
Ilia D. Dichev, John R. Graham, Campbell Harvey and Shiva Rajgopal, in Journal of Accounting and Economics (2013)
Keywords: Earnings quality; FASB; Earnings management;

THE ROLE OF EARNINGS LEVELS IN ANNUAL EARNINGS RETURNS STUDIES,
Amzad Ali and P Zarowin, in Journal of Accounting Research (1992)
Keywords: Earnings levels, Transitory components in annual earnings, ERC

Earnings Instability and Earnings Inequality in Urban China: 1989–2006,
Zhong Zhao, from Institute of Labor Economics (IZA) (2007)
Keywords: earnings inequality, covariance structure of earnings, China

Earnings Instability and Earnings Inequality in Urban China: 1989–2006,
Zhong Zhao, from eSocialSciences (2010)
Keywords: earnings inequality, covariance structure of earnings, China

Earnings notifications, investor attention, and the earnings announcement premium,
Kimball Chapman, in Journal of Accounting and Economics (2018)
Keywords: Investor attention; Earnings announcement premium; Earnings notifications;

Earnings response elasticity and post-earnings-announcement drift,
Zhipeng Yan, Yan Zhao, Wei Xu and Lee-Young Cheng, in Journal of Asset Management (2012)
Keywords: earnings response elasticity, earnings surprise, PEAD

Earnings co-movements and earnings manipulation,
Andrew B. Jackson, Brian R. Rountree and Konduru Sivaramakrishnan, in Review of Accounting Studies (2017)
Keywords: Accounting and auditing enforcement releases, Accounting theory, Earnings co-movements, Earnings management, Market earnings

It's Where You Work: Increases in Earnings Dispersion across Establishments and Individuals in the US,
Erling Barth, Alex Bryson, James Davis and Richard Freeman, from Centre for Economic Performance, LSE (2014)
Keywords: Earnings, earnings inequality, productivity

PREDICTING EARNINGS - ENTITY VERSUS SUBENTITY DATA,
Wr Kinney, in Journal of Accounting Research (1971)
Keywords: Conglomerates, Earnings forecasting, Earnings predictability, Earnings disaggregation

Earnings surprise and share price of firms in Nigeria,
Sebastine Abhus Ogbaisi, Eyesan Leslie Dabor and Okun Omokhoje Omokhudu, in Future Business Journal (2022)
Keywords: Earnings, Earnings quality, Earnings surprise, Share price

Earnings Inequality and Dynamics in the Presence of Informality: The Case of Brazil,
Niklas Engbom, Gustavo Gonzaga, Christian Moser and Roberta Olivieri, from University Library of Munich, Germany (2021)
Keywords: Earnings Inequality, Earnings Volatility, Earnings Mobility, Informality.

Attention to dividends, inattention to earnings?,
Charles G. Ham, Zachary R. Kaplan and Steven Utke, in Review of Accounting Studies (2023)
Keywords: Dividends, Information environment, Earnings announcements, Earnings management

Ownership Networks and Earnings Inequality,
Federico Huneeus, Borja Larrain, Mauricio Larrain and Mounu Prem, from Inter-American Development Bank (2022)
Keywords: Earnings premium;Earnings inequality;Business groups;Ownership

Lifetime Earnings Inequality in Germany,
Timm Bönke, Giacomo Corneo and Holger Lüthen, from DIW Berlin, German Institute for Economic Research (2011)
Keywords: Lifetime Earnings, Earnings Distribution, Inequality, Mobility, Germany

Lifetime Earnings Inequality in Germany,
Timm Bönke, Giacomo Corneo and Holger Lüthen, from Institute of Labor Economics (IZA) (2011)
Keywords: lifetime earnings, earnings distribution, inequality, mobility, Germany

Employee effort and earnings management,
Jesper Haga, Fredrik Huhtamäki and Dennis Sundvik, in Global Finance Journal (2022)
Keywords: Earnings discontinuities; Earnings management; Loss avoidance;

Managerial optimism and earnings smoothing,
Christa H.S. Bouwman, in Journal of Banking & Finance (2014)
Keywords: Smoothing; Earnings surprise; Earnings management; Behavioral;

Earnings patterns and managerial guidance,
Anna Agapova, Jagadison K. Aier and Zhanel DeVides, in Review of Quantitative Finance and Accounting (2022)
Keywords: Management guidance, Earnings strings, Earnings announcements

Financial Distress, Earnings Benchmark and Earnings Management Practices,
Karan Gandhi, in Vision (2024)
Keywords: Financial Distress; Earnings Management; Accrual Earnings Management; Real Earnings Management; Earnings Benchmarks

Earnings management to avoid losses and earnings declines in Croatia,
Stavros Degiannakis, George Giannopoulos, Salma Ibrahim and Ivana Rozic, in International Journal of Computational Economics and Econometrics (2019)
Keywords: earnings management; earnings declines; earnings losses; discretionary accruals; earnings frequency distribution.

Cross-National Trends in Earnings Instability and Earnings Inequality,
Mary Daly and Robert Valletta, from Society for Economic Dynamics (2006)
Keywords: earnings mobility, inequality, comparative

Earnings Management to Avoid Losses and Earnings Declines in Croatia,
Stavros Degiannakis, George Giannopoulos, Salma Ibrahim and Ivana Rozic, from University Library of Munich, Germany (2017)
Keywords: Earnings management; Earnings Declines; Earnings Losses; Discretionary Accruals; Earnings frequency distribution.

Business strategy, earnings properties, and earnings quality,
Nikolaos Karampinis, Orestes Vlismas and Apostolos Ballas, in Journal of International Accounting, Auditing and Taxation (2024)
Keywords: Business Strategy; Earnings Management; Conditional Conservatism; Earnings Persistence; Earnings Smoothness; Earnings Quality;

The effect of real earnings management on the persistence and informativeness of earnings,
Valerie Li, in The British Accounting Review (2019)
Keywords: Real earnings management; Abnormal reduction in discretionary expenditures; Earnings quality; Earnings persistence; Earnings informativeness;

Explaining the Surprising Performance of Whisper Forecasts of Earnings,
Susan Machuga, Karen Teitel, R. Pfeiffer and E. Wu, from College of the Holy Cross, Department of Economics (2011)
Keywords: Accounting, Earnings

Overhead Cost Allocation and Earnings Manipulation Between Quarters,
Susan Wahab and Karen Teitel, from College of the Holy Cross, Department of Economics (2018)
Keywords: Accounting, Earnings

Market rewards associated with patterns of increasing earnings,
Me Barth, Ja Elliott and Mw Finn, in Journal of Accounting Research (1999)
Keywords: Earnings Patterns, Increasing Earnings, Valuation

Idiosyncratic Risk and Earnings Noncommonality,
Kenneth Yung, Qian Sun and Hamid Rahman, in The International Journal of Business and Finance Research (2015)
Keywords: Idiosyncratic Risk, Earnings Noncommonality

Computer use and earnings in Britain,
Gerald Makepeace and Peter Dolton, from Royal Economic Society (2003)
Keywords: earnings, ICT, computers

Personality, education and earnings,
Mary Silles, in Education Economics (2010)
Keywords: education, earnings, personality,

Earnings Management to Exceed Thresholds,
Francois Degeorge, Jayendu Patel and Richard Zeckhauser, from HAL (1997)
Keywords: Earnings Management,Exceed Thresholds

Computer Use and Earnings,
Mary Silles, from University of Copenhagen. Department of Economics. Centre for Applied Microeconometrics (2005)
Keywords: technological change; earnings

intragerational earnings mobility in Brazil,
Mariângela Furlan Antigo and Ana Machado, in Brazilian Journal of Political Economy (2013)
Keywords: mobility, earnings, income inequality

Earnings Differentials of Seafarers,
Wayne Talley, in Journal of Labor Research (2007)
Keywords: Seafarers, Earnings differentials, Unions,

Earnings Uncertainty and Precautionary Saving,
Luigi Guiso, Tullio Jappelli and Daniele Terlizzese, from C.E.P.R. Discussion Papers (1992)
Keywords: Earnings Uncertainty; Precautionary Saving

Disability, Earnings, Income and Consumption,
Bruce Meyer and Wallace K C Mok, from Harris School of Public Policy Studies, University of Chicago (2006)
Keywords: disability, earnings, income, consumption

Wealth and the nativity earnings gap,
Esteban Argudo, in Economics Letters (2024)
Keywords: Immigration; Earnings; Wealth;

Skills and earnings revisited,
Geraint Johnes, from Lancaster University Management School, Economics Department (2005)
Keywords: skills, earnings, neural networks

The impact of migration on earnings inequality,
Osborne Jackson, from Federal Reserve Bank of Boston (2018)
Keywords: migration; earnings inequality

The Dynamics of Earnings in Chile,
Andrea Repetto and Cristobal Huneeus, from Econometric Society (2004)
Keywords: Earnings dynamics, income uncertainty

Lifetime earnings inequality in Germany,
Giacomo Corneo, Timm Boenke and Lüthen, Holger, from C.E.P.R. Discussion Papers (2012)
Keywords: Earnings distribution; Lifetime inequality

Cost of capital and earnings transparency,
Mary E. Barth, Yaniv Konchitchki and Wayne R. Landsman, in Journal of Accounting and Economics (2013)
Keywords: Cost of capital; Earnings transparency;

Earnings Inequality,
Andreas Peichl and Nico Pestel, from Institute of Labor Economics (IZA) (2014)
Keywords: earnings inequality, wages, labor supply, equality of opportunity

Earnings Management, Board Composition and Earnings Persistence in Emerging Market,
Nguyen Vinh Khuong, Abdul Aziz Abdul Rahman, Pham Quoc Thuan, Nguyen Thanh Liem, Le Huu Tuan Anh, Cao Thi Mien Thuy and Huynh Thi Ngoc Ly, in Sustainability (2022)
Keywords: accrual earnings management; real earnings management; board composition; earnings persistence

Earnings management, board of directors, and earnings persistence: Indonesian evidence,
Wing Wahyu Winarno, Krismiaji Krismiaji, Handayani Handayani and Maria Purwantini, in Jurnal Akuntansi dan Auditing Indonesia (2022)
Keywords: accrual earnings management, real earnings management, earnings persistence, board of directors

Real earnings management practices for meeting earnings benchmarks: Indian evidence,
Karan Gandhi, in DECISION: Official Journal of the Indian Institute of Management Calcutta (2020)
Keywords: Earnings management, Real earnings management, Earnings benchmarks, Discretionary expenses

Relationship of Earnings Management and Earnings Quality before and after IFRS Implementation in Indonesia,
Farichah Farichah, in European Research Studies Journal (2017)
Keywords: earnings quality, earnings management, earnings persistence and value relevance.

EARNINGS MANAGEMENT AND THE QUALITY OF THE FINANCIAL REPORTING,
Ingrid Shuli, in Perspectives of Innovation in Economics and Business (PIEB) (2011)
Keywords: Earnings quality, reporting quality, earnings management, earnings smoothing, accounting quality.

INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS,
Wh Beaver, in Journal of Accounting Research (1968)
Keywords: Information Content of earnings, Earnings, Earnings Announcement, Price reaction

Earnings in firm valuation and their value relevance,
Victoria Clout and Roger J. Willett, in Journal of Contemporary Accounting and Economics (2016)
Keywords: Value-relevance; Earnings; Other comprehensive income; Earnings management; Earnings quality;

Earnings Management, Conservatism, and Earnings Quality,
Ralf Ewert and Alfred Wagenhofer, in Foundations and Trends(R) in Accounting (2012)
Keywords: Financial reporting, Real earnings quality, Conservatism,

VOLUNTARY SEMIANNUAL EARNINGS DISCLOSURES, EARNINGS VOLATILITY, UNEXPECTED EARNINGS, AND FIRM SIZE,
Me Bradbury, in Journal of Accounting Research (1992)
Keywords: Voluntary Disclosure, Interim reporting, Earnings volatility, Semiannual earnings disclosures

It's Where You Work: Increases In Earnings Dispersion Across Establishments And Individuals In The U.S,
Erling Barth, Alex Bryson, James Davis and Richard Freeman, from U.S. Census Bureau, Center for Economic Studies (2014)
Keywords: earnings; earnings inequality; productivity

It's Where You Work: Increases in Earnings Dispersion across Establishments and Individuals in the U.S,
Erling Barth, Alex Bryson, James Davis and Richard Freeman, from Institute of Labor Economics (IZA) (2014)
Keywords: earnings inequality, productivity, earnings

It’s where you work: increases in earnings dispersion across establishments and individuals in the US,
Erling Barth, Alex Bryson, James Davis and Richard Freeman, from London School of Economics and Political Science, LSE Library (2014)
Keywords: Earnings; earnings inequality; productivity

It's Where You Work: Increases in Earnings Dispersion across Establishments and Individuals in the U.S,
Alex Bryson, from National Institute of Economic and Social Research (2014)
Keywords: earnings, earnings inequality, productivity

Inequality of Earnings in Germany Generally Accepted but Low Incomes Considered Unfair,
Jule Adriaans and Stefan Liebig, in DIW Weekly Report (2018)
Keywords: earnings inequality, fair earnings, reactions to unfair earnings

What Has Happened to Middle-Class Earnings? Distributional Shifts in Earnings in Canada, 1970-2005,
Charles M. Beach, from Vancouver School of Economics (2014)
Keywords: middle-class earnings, polarization of earnings, Canadian inequality

Earnings Over the Lifecycle: The Mincer Earnings Function and Its Applications,
Solomon Polachek, from Institute of Labor Economics (IZA) (2007)
Keywords: gender, Mincer, earnings, earnings function, discrimination

Audit Quality and Earnings Management to Avoid Losses and Earnings Decreases: The French Case,
Anis Ben Amar and Mohamed Chabchoub, in International Journal of Academic Research in Accounting, Finance and Management Sciences (2016)
Keywords: Earnings management thresholds, audit quality, distributions of earnings

The Effects of Medicaid Earnings Limits on Earnings Growth among Poor Workers,
Sarah Hamersma, in The B.E. Journal of Economic Analysis & Policy (2013)
Keywords: Medicaid, earnings, earnings growth, hours of work

EARNINGS QUALITY RELATED TO SUSTAINABILITY, RELIABILITY, PERFORMANCE AND EARNINGS MANAGEMENT,
Mihalcea Mihaela-Maria and Hada Izabela-Diana, in Annals - Economy Series (2020)
Keywords: earnings quality, earnings management, sustainability, accruals, investors

Trends in the Variances of Permanent and Transitory Earnings in the U.S. and Their Relation to Earnings Mobility,
Robert Moffitt and Peter Gottschalk, from Boston College Department of Economics (1998)
Keywords: Covariance structure of earnings. transitory fluctuations, permanent earnings

STOCK PRICE DISCOVERY IN EARNINGS SEASON,
Qi Sun, in The International Journal of Business and Finance Research (2015)
Keywords: Market Reaction to Earnings News; Timing of Earnings Announcement

Line-Item Analysis of Earnings Quality,
Nahum D. Melumad and Doron Nissim, in Foundations and Trends(R) in Accounting (2009)
Keywords: Earnings quality, Earnings management, Financial statement analysis,

The analysis of regional earnings inequalities in Romania,
Amalia Cristescu, Larisa Stănilă and Maria Denisa Vasilescu, in Theoretical and Applied Economics (2014)
Keywords: earnings inequalities, regional disparities, earnings, panel date.

Trends and Inequality in Lifetime Earnings in France,
Bertrand Garbinti, García-Peñalosa, Cecilia, Vladimir Pecheu and Frédérique Savignac, from C.E.P.R. Discussion Papers (2023)
Keywords: Inequality; Lifetime earnings; Gender earnings gap

The Measurement of Reinvested Earnings in the Balance of Payments,
Jack Bame, from International Monetary Fund (1995)
Keywords: WP;earnings;reinvested earnings;dividend;investment;investor

Trends and Inequality in Lifetime Earnings in France,
Bertrand Garbinti, Cecilia García-Peñalosa, Vladimir Pecheu and Frédérique Savignac, from HAL (2024)
Keywords: Lifetime earnings,inequality,gender earnings gaps

Trends and Inequality in Lifetime Earnings in France,
Bertrand Garbinti, Cecilia García-Peñalosa, Vladimir Pecheu and Frédérique Savignac, from HAL (2023)
Keywords: Lifetime earnings,inequality,gender earnings gaps

Trends and Inequality in Lifetime Earnings in France,
Bertrand Garbinti, Cecilia García-Peñalosa, Vladimir Pecheu and Frédérique Savignac, from HAL (2024)
Keywords: Lifetime earnings,inequality,gender earnings gaps

Trends and Inequality in Lifetime Earnings in France,
Bertrand Garbinti, Cecilia García-Peñalosa, Vladimir Pecheu and Frédérique Savignac, from HAL (2023)
Keywords: Lifetime earnings,inequality,gender earnings gaps

Trends and Inequality in Lifetime Earnings in France,
Bertrand Garbinti, Cecilia García-Peñalosa, Vladimir Pecheu and Frédérique Savignac, from HAL (2024)
Keywords: Lifetime earnings,inequality,gender earnings gaps

Earnings dynamics of immigrants and natives in Sweden 1985–2016,
Benjamin Friedrich, Lisa Laun and Costas Meghir, from IFAU - Institute for Evaluation of Labour Market and Education Policy (2021)
Keywords: Earnings inequality; earnings volatility; immigration; social insurance

The great moderation in micro labor earnings,
John Sabelhaus and Jae Song, in Journal of Monetary Economics (2010)
Keywords: Labor earnings Earnings volatility Great moderation

Student Earnings Expectations: Heterogeneity or Noise?,
Luis Diaz-Serrano, Joop Hartog, William Nilsson, Hans van Ophem and Po Yang, from CESifo (2016)
Keywords: student expectations, earnings, earnings dispersion, risk attitudes

Trends and Inequality in Lifetime Earnings in France,
Bertrand Garbinti, Cecilia García-Peñalosa, Vladimir Pecheu and Frédérique Savignac, from Aix-Marseille School of Economics, France (2023)
Keywords: Lifetime earnings, Inequality, gender earnings gaps

Trends and Inequality in Lifetime Earnings in France,
Bertrand Garbinti, Cecilia García Peñalosa, Vladimir Pecheu and Frédérique Savignac, from Banque de France (2023)
Keywords: Lifetime Earnings, Inequality, Gender Earnings Gaps

Earnings Dynamics, Inequality and Firm Heterogeneity,
Paul Bingley and Lorenzo Cappellari, from Luxembourg Institute of Socio-Economic Research (LISER) (2022)
Keywords: earnings inequality; earnings dynamics; co-workers' covariance

Earnings Rounding-up Behavior and Earnings Management,
Kuang-Ku Chen, Kuo-Chih Cheng, Mei-Ling Yang and Shao-Hsi Chung, in Journal of Economics and Management (2009)
Keywords: earnings management, number cognitive, discretionary accruals, rounding earnings numbers

Equity Values and Prediction of Earnings with Disaggregation of Earnings in India,
Pooja Kumari and Chandra Sekhar Mishra, in Global Business Review (2020)
Keywords: Aggregated earnings; disaggregated earnings; earning predictions; equity value

PRICE-EARNINGS RATIOS AND EARNINGS CAPITALIZATION UNDER UNCERTAINTY,
Ja Ohlson, in Journal of Accounting Research (1983)
Keywords: Financial ratios, Price-Earnings Ratio, Earnings capitalization, Uncertainty

Earnings management to avoid earnings decreases and losses,
Finn Schøler, from University of Aarhus, Aarhus School of Business, Department of Business Studies (2005)
Keywords: Discretionary accruals; Earnings management; Frequency distribution; Reported earnings

Earnings news, expected earnings, and aggregate stock returns,
Jung Ho Choi, Alon Kalay and Gil Sadka, in Journal of Financial Markets (2016)
Keywords: Stock prices; Aggregate earnings; Discount rates; Expected returns; Expected earnings;