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韩山师范学院财务管理课件第十八章 Dividend Policy and Retained Earnings
韩山师范学院 财务管理 课件 第十八章 Dividend Policy and Retained Earnings
2017/2/23
韩山师范学院财务管理课件第十八章 Dividend Policy and Retained Earnings。
Estimating the Effects of College Characteristics over the Career Using Administrative Earnings Data
College Characteristics Career Administrative Earnings Data
2016/3/3
We estimate the labor market effect of attending a highly selective college, using the College and Beyond Survey linked to Social Security Administration data. We extend earlier work by estimating eff...
Height and Earnings:The Role of Cognitive and Noncognitive Skills
Height Earnings Cognitive Noncognitive Skills
2016/3/3
We use large-scale register data on 450,000 Swedish males who underwent mandatory military enlistment at age 18, and a subsample of 150,000 siblings, to examine why tall people earn more. We show the ...
Recent research has documented a rise in the volatility of individual labor earnings in the United States since 1970. Existing measures of this trend abstract from within-group latent heterogeneity, e...
Prenatal Testosterone and the Earnings of Men and Women
Men and Women Prenatal Testosterone
2016/3/2
Testosterone, which induces sexual differentiation of the male fetus, is
believed to transfer from males to their littermates in placental mammals.
Among humans, individuals with a male twin have ...
We use administrative data from Texas to estimate how graduating from a
state fl agship or a community college relative to a nonfl agship university
affects the distribution of earning...
Corporate cash flows are highly volatile and strongly procyclical. We examine the assetpricing implications of the sensitivity of corporate cash flows to economic shocks within a
continuo...
Labor Unemployment Insurance and Earnings Management
Earnings management labor economics unemployment risk
2015/5/14
There is relatively little prior evidence on the potential impact of rank and file employees on financial reporting choices outside union negotiations. We contribute to the literature by providing new...
Earnings and Ratings at Google Answers
Service Delivery Opportunities Behavior Value Jobs and Positions Wages Business Earnings
2015/5/14
I analyze all questions and answers from the inception of the Google Answers service through November 2003, and I find notable trends in answerer behavior: more experienced answerers provide answers w...
An Investigation into Managers' Language Use in Earnings Press Releases
Managers' Language Earnings Press Releases
2014/10/28
For years, researchers have examined financial data in corporate earnings announcements and their influence on market participants. More recently, a body of research has been developing recognizing th...
Managing Audits to Manage Earnings: Th Impact of Baiting Tactics on an Auditor’s Ability to Uncover Earnings Management Errors
Managing Audits Manage Earnings Baiting Tactics on an Auditor’s Ability Earnings Management Errors
2014/10/28
This study examines an aspect of earnings management that I refer to as audit management. I define audit management as a client’s strategic use of techniques (e.g., baiting tactics) to prevent auditor...
Migration Experience and Earnings in the Mexican Labor Market
Migration Experience Earnings Mexican Labor Market
2016/3/9
We present a theoretical and empirical analysis of the relationship between U.S. migration experience and earnings in the Mexican labor market. We use our model to analyze the effects of self-selectio...
The Motherhood Earnings Dip: Evidence from Administrative Records
Motherhood Earnings Dip Evidence Administrative Records
2016/3/9
Using Spanish Social Security records, we document the channels through which mothers fall onto a lower earnings track, such as shifting into part-time work, accumulating lower experience, or transiti...
Trends in the Transitory Variance of Male Earnings: Methods and Evidence
Trends Transitory Variance Male Earnings Methods Evidence
2016/3/9
We estimate the trend in the transitory variance of male earnings in the United States using the Michigan Panel Study of Income Dynamics from 1970 to 2004. Using an error components model and simpler ...
CFO/CEO-Board Social Ties, Sarbanes- Oxley, and Earnings Management
CFO/CEO corporate boards earnings management Sarbanes- Oxley
2011/10/9
Prior research suggests that the efficacy of a formally independent member of the board of directors could be undermined by social ties with the CEO. In this study, we examine the relation between CFO...