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Finance and Financial Management

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Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio A. Melgarejo Sep 2017

Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio A. Melgarejo

Mauricio Melgarejo

The purpose of this paper is to explore whether the adoption of the International Financial Reporting Standards (IFRS) has an impact on the quality of earnings in Latin America. Studying a sample offirms from Argentina, Brazil, Chile, Mexico, and Peru, I find that management reports a lower level of discretionary accruals after the implementation of the IFRS. In addition, this study provides evidence that earnings are more persistent and stock prices are more associated with earning numbers after the application of IFRS. This paper provides evidence that earnings quality has increased after the adoption of IFRS in Latin America.

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Imports, Unionizationandracial Age Discrimination In The Us, Jacqueline Agesa, Richard U. Agesa May 2016

Imports, Unionizationandracial Age Discrimination In The Us, Jacqueline Agesa, Richard U. Agesa

Jacqueline Agesa

Past studies of the relationship between competition and racial wages find that domestic competition reduces racial wage discrimination of nonunion workers. This article examines the effects of foreign competition on racial wages of union and nonunion workers utilizing an empirical model which allows for cluster-adjusted SEs by industry. Such a procedure allows independence of observations across industries but not within industries, thereby not overstating the significance of industry invariant controls. In this analysis, clustered SEs prevent the overstatement of the significance of imports as a means to reduce earnings discrimination. We find evidence of a wage premium for nonunion white …

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Imports, Unionizationandracial Age Discrimination In The Us, Jacqueline Agesa, Richard U. Agesa May 2016

Imports, Unionizationandracial Age Discrimination In The Us, Jacqueline Agesa, Richard U. Agesa

Richard Agesa

Past studies of the relationship between competition and racial wages find that domestic competition reduces racial wage discrimination of nonunion workers. This article examines the effects of foreign competition on racial wages of union and nonunion workers utilizing an empirical model which allows for cluster-adjusted SEs by industry. Such a procedure allows independence of observations across industries but not within industries, thereby not overstating the significance of industry invariant controls. In this analysis, clustered SEs prevent the overstatement of the significance of imports as a means to reduce earnings discrimination. We find evidence of a wage premium for nonunion white …

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Intellectual Capital Statement (Ics) As A Method Of Measurement And Management Of Knowledge Assets, Anna Ujwary-Gil Dec 2011

Intellectual Capital Statement (Ics) As A Method Of Measurement And Management Of Knowledge Assets, Anna Ujwary-Gil

Anna Ujwary-Gil

The article describes empirical verification of an interesting model – Intellectual Capital Statement (ICS). ICS is an example of a method which emphasizes the European contribution into the developing trend of intellectual capital (IC) measure and evaluation, with particular attention paid to the SME sector (a strong presence of Scandinavian countries and the USA is noticeable here). ICS is presented here as a tool enabling us to manage and evaluate IC of a company and to demonstrate the dynamics of its changes. The article contains a case study of a company operating in the construction sector in Poland. It also …

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