Why have measures of earnings quality changed over time?

Colour My World: Have Earnings Gaps for Canadian-Born Ethnic Minorities Changed Over Time?

En utilisant les bases principales du recensement de 1971 à 1996, nous évaluons les équations salariales des travailleurs et des travailleuses nés au Canada de manière à mesurer les différences salariales entre les blancs et les autochtones et les blancs et la minorité visible au Canada. Ces données nous permettent de nous concentrer sur les petites populations que forment la minorité visible n...

Has earnings quality declined over time? Australian evidence

Earnings Quality Measures and Excess Returns

This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the...

Utilisation of coronary angiography after acute myocardial infarction in Ontario over time: have referral patterns changed?

OBJECTIVE To examine how physicians in Ontario, Canada, have altered their referral patterns for coronary angiography after acute myocardial infarction (AMI) over time. DESIGN Retrospective analysis of multilinked administrative data. SETTING Province of Ontario, Canada. PATIENTS 146 365 Ontario AMI patients hospitalised between 1 April 1992 and 31 March 1999. MAIN OUTCOME MEASURES Util...

“Where Did My Friends Go?”: How Corn’s Microbe Partners Have Changed Over Time

Many of the foods we eat today look very different than they did in the past. Corn, or maize, did not exist 10,000 years ago: it descended from a weedy grass with tiny hard-shelled seeds that we would not recognize as corn kernels. That wild ancestor of corn, called teosinte, grew in mixtures of many other plants, instead of grows in cornfields like today. Big changes between teosinte and corn ...