We generalize a construction of Dunkl, obtaining a wide class intertwining functions on the symmetric group and a related family of multidimensional Hahn polynomials. Following a suggestion of Vilenkin and Klymik, we develop a tree-method approach for those intertwining functions. We also give a group theoretic proof of the relation between Hahn polynomials and Clebesh-Gordan coefficients, give...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

Married men's wage premium is often attributed to within-household specialization: men can devote more effort to wage-earning when their wives assume responsibility for household labor. We provide a comprehensive evaluation of the specialization hypothesis, arguing that, if specialization causes the male marriage premium, married women should experience wage losses. Furthermore, specialization ...

There is a literature that examines the statistical properties of earnings dynamics by testing heterogeneous growth against random walk. This test is of great consequence because rejection of heterogeneous growth has often been interpreted as rejection of a key role for heterogeneity in human capital investment over the life-cycle. This paper shows that optimal life-cycle investment behavior im...

Recently, studies have adopted fixed effects modeling to identify the returns to college. This method has the advantage over ordinary least squares estimates in that unobservable, individual-level characteristics that may bias the estimated returns are differenced out. But the method requires extensive longitudinal data and involves complex specifications, raising the possibility that results a...

A large number of accounting studies have examined the occurrence of earnings management in various contexts. In most of these studies, the earnings management detection model is based on the linear regression model suggested by Jones (1991). A considerable problem with the Jones model is the requirement of long time series of financial statement data. An alternative to estimating the linear re...