Earnings quality and crash risk in China: an integrated analysis

Management Earnings Guidance and Crash Risk Sophia

An Analysis of International Outsourcing in Iran-China Trade Relations

Iran-China relations are deeply rooted in history and have been enhanced recently with bilateral cooperation in the areas of energy, arms sales, trade, political cooperation and cultural ties. The objective of this paper is to analyze the role of international outsourcing in form of trading intermediate products on bilateral trade relations between Iran and China. As an empirical work, we h...

Earnings Instability and Earnings Inequality in Urban China: 1989–2006

Earnings Instability and Earnings Inequality in Urban China: 1989–2006 This paper investigates the evolution of earnings inequality in urban China from 1989 to 2006. After decomposing the variance of log of earnings into transitory and permanent two parts, we find that both components are important contributors to the total variance of earnings. We also find that the share of the transitory par...

Auditor Type and Earnings Quality in Tehran Stock Exchange

This study examines the association between auditor type (public versus private) and earnings quality as measured by the levels of discretionary accruals in Iran. This study hypothesize that there is no significant difference in discretionary accruals between public and private sector audit firms when there is low incentives for auditors to provide high-quality audits in Iran. Using a sample...

Regression in Analysis of Gender Earnings Gap in China

The goal of this paper is to analyze the gender differentials in the returns of various characteristics and gender earnings differentials along the conditional earnings distribution in Chinese case. The data we use is the Chinese Household Income Project for the year 1988 and 1995. We use the modified standard Mincerian wage equation to estimate the marginal earnings distribution as a function ...