Return Migration, Investment in Children, and Intergenerational Mobility: Comparing Sons of Foreign and Native Born Fathers This paper studies parental investment in education and intergenerational earnings mobility for father-son pairs with native and foreign born fathers. We illustrate within a simple model that for immigrants, investment in their children is related to their return migration...

The 2004 American Jobs Creation Act (AJCA or the Act) sought to encourage U.S. companies to repatriate foreign earnings and invest them domestically in an effort to increase capital spending and employment. This investigation looks at how the two tax provisions in AJCA, i.e., the repatriation tax holiday and the domestic production activities deduction (DPAD), affected domestic investment and p...

this paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the tehran stock exchange from 2007 to 2012.the earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Research aims: This study aims to analyze the relationship between real earnings management, fraud, and informativeness, as moderating variable, on investment efficiency.Design/Methodology/Approach: The samples tested consisted of 333 observations in manufacturing companies during 2018-2020. hypothesis testing used moderated regression analysis through Eviews-12.Research findings: results uncov...

This study estimates earnings function parameters across alternative occupational paths, with an emphasis on identifying rates of return to post-school human capital investment. Based on cross-sectional and synthetic cohort analysis using the 1973-2000 Current Population Surveys, estimates are obtained for men and women on the returns to schooling and the investment intensity, length, and retur...

IN T RO DU C T IO N To maximize return on investment, the chemical industry is challenged to bring new products to the market while improving productivity. In many cases, developing a new product or a new process with only a small percentage increase in the yield can result in significant increases in earnings for the company. To develop new chemicals and improve organic synthesis efficiency, t...

so far, the financial experts could not calculate independent earnings to have a necessary quality. in this case, they can reach a range of earnings, which show a more correct form of quality of earnings, of course with performing the suitable equitabilities. therefore, the concept of quality of earnings is not a fixed defining. however, it is a relative concept that depends to its relation to ...

Imagine that you are considering an investment in a new public offering of a firm’s shares. The firm’s officers have visited your city to make a presentation which included an audited financial statement, an earnings forecast was reviewed by its prestigious investment bankers, and an impressive demonstration of it new technology. Should such a presentation convince you to invest? How concerned ...

The current paper aims to establish the relationship between COVID-19 pandemic and precious metals earnings, in particular, gold silver earnings. study analyzes yield variance of using VAR model, impulse response analysis, ARMA-GARCH model. found that has a significant positive impact on short term, which makes an excellent market for investment during due their hedging haven characteristics.

Because of transactions costs and investor/manager information asymmetries, internally generated funds should be less costly than funds raised by issuing shares. This suggests that as firms use more internal funds relative to external equity, their costs of equity capital will fall and the rate the market uses to discount unexpected earnings of such firms will be lower. We hypothesize that (1) ...