Open Access. Powered by Scholars. Published by Universities.®
Social and Behavioral Sciences Commons™
Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Institution
- Publication Type
Articles 1 - 3 of 3
Full-Text Articles in Social and Behavioral Sciences
Earnings Management And The Effect Of Earnings Quality In Relation To Stress Level And Bankruptcy Level Of Chinese Listed Firms, Feng Li, Indra Abeysekera, Shiguang Ma
Earnings Management And The Effect Of Earnings Quality In Relation To Stress Level And Bankruptcy Level Of Chinese Listed Firms, Feng Li, Indra Abeysekera, Shiguang Ma
Indra Abeysekera
This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings predictability, and earnings smoothness. We find that the stressed/bankrupt firms prefer opportunistic earnings management; the non-stressed/non-bankrupt firms are more likely to choose more efficient earnings management than the stressed/non-bankrupt firms. We find that earnings management performs better than earnings quality in predicting future profitability. We also find that the earnings quality has deteriorated over the sample period; the …
The Motherhood Earnings Penalty: A Study Of Inequity Between Daycare Providers And Elementary School Teachers, Amanda Regis
The Motherhood Earnings Penalty: A Study Of Inequity Between Daycare Providers And Elementary School Teachers, Amanda Regis
Honors Theses and Capstones
No abstract provided.
The Union Wage Effect In Late Nineteenth Century Britain, Timothy J. Hatton, George R. Boyer, Roy E. Bailey
The Union Wage Effect In Late Nineteenth Century Britain, Timothy J. Hatton, George R. Boyer, Roy E. Bailey
George R. Boyer
[Excerpt] This paper offers an historical dimension to the impact of trade unions on earnings by estimating the union wage effect in Britain in 1889-90 using data from the US Commissioner of Labor survey conducted at that time. The determinants of union status are also investigated in terms of a probit estimation using individual characteristics which may be correlated with union membership. The results of this first step are used in the computation of selectivity corrected estimates of the union wage effect. It is found that the effect of union membership on earnings at this time was of the order …