In these supplementary materials we provide some details on the implementation of the methods developed in the paper. In addition we apply the di¤erent DID approaches using the data analyzed by Meyer, Viscusi, and Durbin (1995). These authors used DID methods to analyze the e¤ects of an increase in disability bene…ts in the state of Kentucky, where the increase applied to high-earning but not l...

We investigated the interplay between confusion and in-game behavior among students using Newton’s Playground (NP), a computer game for physics. We gathered data from 48 public high school students in the Philippines. Upon analyzing quantitative field observations and interaction logs generated by NP, we found that confusion among students was negatively correlated with earning a gold badge (so...

Games & Learning We are well aware that video games are ca using educators to take a second l ook at t he e ducational value o f games, technology, and the social interactions involved (de Castell & Jenson, 2004; Gee, 2 003; Shaffer, Squire, Halverson, & Gee, 2005) but what does that learning look like, how does that l earning o r way of knowing happen, and what do the gamers h ave to say abou ...

This paper analyzes the relationship between capital structure and earning management. For analyzing we use 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of managemen...

The purpose of this paper is to study the suitability of loan loss provision (LLP) of Iranian banks when the industry is dealing with earning management behaviors. This goal has been reached using a two-step approach to analyze the discretionary component of LLP and then examine the relevant factors. This empirical study uses an unbalanced panel data of 15 listed banks during the 2006-2017 peri...

The purpose of this study is to examine the effect corporate social responsibility, company size, and audit quality on earnings management in LQ45 indexed companies 2016-2019. used quantitative methods, sample was purposive sampling, there were 20 samples which 80 observational data. multiple linear regression analysis with help IBM SPSS 20.0 program. results prove three important findings: (1)...