In this paper, we present the results from a field experiment in the Netherlands in which single mothers on welfare were stimulated to find a job. Two policy instruments were introduced: an earnings disregard and job creation. The experiment was performed at the level of municipalities. In our analysis we make a distinction between native and immigrant welfare recipients. For immigrant single m...

In this paper, we examine whether high-IOS (investment opportunity set) firms vis-à-vis non-growth (low-IOS) will not reduce discretionary expenditures, such as advertising expenses, research and development, SG&A (selling, general administrative) to further sustain the firm growth in a more conservative reporting environment (the post-Sarbanes-Oxley (SOX) period). We also investigate, an e...

Purpose In this paper, the authors examine association between conditional conservatism and deviations of first digits financial statement items from what are expected by Benford's Law. Design/methodology/approach This research uses data companies listed on London Stock Exchange. The measure Law following Amiram et al . (2015) firm-year previous studies (Basu, 1997; Khan Watts, 2009; García Lar...

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The main problem of this research is earnings quality. Earnings quality very important for investors and the center attention users financial statements, because it will help them reduce information risk. Investors tend to calculate risk by conducting analysis so that does not contain a large loss. can know there poor allocation resources in companies with low purpose study determine effect inv...

Increasing income and wealth inequality has led to renewed interest in understanding and explaining wealth and income distributions, and in particular the recent growth in their top shares (Piketty, 2014). The literature has largely emphasized the role of earnings inequality in explaining wealth inequality. Indeed, Bewley-Aiyagari economies, which focus on precautionary savings as an optimal re...

The purpose of this research is to determine the moderating effect company size in influence litigation risk, debt covenants, and accounting conservatism on earnings quality manufacturing companies property & real estate sector which are listed Indonesia Stock Exchange for 2020 period. Using quantitative method study processed using SPSS 23. For sample selection purposive sampling technique...

This paper studies the role of conservative accounting standards in alleviating rational yet dysfunctional unobservable earnings manipulation. We show that when accounting numbers serve both the valuation role (in which potential investors use accounting reports to assess a firm’s expected future payoff) and the stewardship role (in which current shareholders rely on the same reports to monitor...