منابع مشابه
The Average Earnings Index and Average Weekly Earnings
At the start of February 2008 you asked me to review aspects of the experimental series of Average Weekly Earnings produced by the ONS and I now submit the following report. I recognize that the Review has taken longer than initially hoped. This is because the issues involved were complex and it took some time to come to grips with them despite the fact that the documentation made available by ...
متن کاملWhy Has Inequality in Weekly Earnings Increased in Canada?
Inequality in weekly earnings increased in the eighties in Canada. The growth in inequality occurred in conjunction with three facts. First, real hourly wages of young workers dropped more than 10%. Second, the percentage of employees working 35-40 hours per week in their main job fell and the fraction of employees working 50 hours or more per week rose. Third, there was a growing tendency for ...
متن کاملThe Effect of Disclosing Earnings Forecasting Characteristics on Company Risk concerning to Real Earnings Management
Earnings prediction is one of the most important communication channels for transferring information to investors. Despite the importance of earnings prediction, few studies examined whether real earnings management are effective in predicting them. In this paper, the effect of earnings forecasting on firm risk is reviewed by considering real earnings management. Since earnings prediction char...
متن کاملDebt covenant slack and real earnings management
We examine the relation between firms’ real earnings management decisions and the slack in their net worth debt covenant. Using private debt covenant data, we find that the overall level of real earnings management is higher when net worth covenant slack is tighter. Moreover, we find that this effect is more pronounced for loan-years with the tightest slack, which is a setting where benefits of...
متن کاملEarnings management through real activities manipulation
I find evidence consistent with managers manipulating real activities to avoid reporting annual losses. Specifically, I find evidence suggesting price discounts to temporarily increase sales, overproduction to report lower cost of goods sold, and reduction of discretionary expenditures to improve reported margins. Cross-sectional analysis reveals that these activities are less prevalent in the ...
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ژورنال
عنوان ژورنال: Brookings Papers on Economic Activity
سال: 1972
ISSN: 0007-2303
DOI: 10.2307/2534132