منابع مشابه
Collecting and Transferring Pension Contributions
3 1. The problems of pension contribution collection systems 4 2. Collecting contributions in different pension models 7 3. Centralised versus decentralized collection 11 4. Operational issues in centralizing collection 16 5. Selected international experiences 21
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While there are many alternative proxies for “earnings quality”, there is little evidence as to what auditors consider to be indicative of high earnings quality. To answer this, we examine the adjustments that auditors require companies to make to earnings during year-end audits. There are three findings. First, audit adjustments serve to increase earnings persistence, smoothness, and accrual q...
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We show that board interlocked firms' accounting practices as reflected in earnings quality are significantly correlated, and more so for audit committee interlocks. We also show that these associations arise after interlock formation and cease after interlock dissolution, consistent with the notion that information about accounting practices transfers between interlocked firms. It has been sai...
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Twenty-seven years after switching to a fully-funded privately-managed pension system, Chilean lawmakers are concerned that only 58% of the labor force made contributions in 2000. I develop a dynamic model of the joint husband and wife labor and saving decisions to study whether mandatory contributions affects incentives to choose self-insurance over social insurance. Households face a dual lab...
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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...
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ژورنال
عنوان ژورنال: Review of Pacific Basin Financial Markets and Policies
سال: 2013
ISSN: 0219-0915,1793-6705
DOI: 10.1142/s021909151350001x