This study compares the effects of minimum wage laws on employment and earnings among low-skilled immigrants and natives in the U.S. Conventional economic theory predicts that higher minimum wages lead to higher earnings among the employed but lower employment rates. Minimum wage increases might have larger effects among low-skilled immigrants than among natives because, on average, immigrants ...

We test the effect of audit effort on earnings management using a unique database of hours worked by auditors on 9,738 audits in Greece between 1994 and 2002. When audit hours are lower, (1) abnormal accruals are more often positive than negative, (2) positive abnormal accruals are larger, and (3) companies are more likely to manage earnings upwards in order to meet or beat the zero earnings be...

The concept of procedural utility assumes that agents do not only receive utility from outcomes, but also attach an independent value to the procedures that lead to these outcomes. This paper analyzes whether the preferences that underlie procedural utility are homogeneous, using the case of independence at the workplace. I exploit the event of German reunification to assign preferences for ind...

We examined the within-person relationships between daily work stressors and alcohol consumption over 14 consecutive days in a sample of 106 employed college students. Using a tension reduction theoretical framework, we predicted that exposure to work stressors would increase alcohol consumption by employed college students, particularly for men and those with stronger daily expectancies about ...

Most previous studies on intertemporal labor supply found very small or insignificant substitution effects. It is possible that these results are due to constraints on workers’ labor supply choices. We conducted a field experiment in a setting in which workers were free to choose hours worked and effort per hour. We document a large positive elasticity of overall labor supply and an even larger...

This paper analyzes the relationship between long-term care provision and the average individual wage rate. In addition, the eff ects of the number of hours spent on caregiving on the probability of employment as well as on the number of hours worked are examined. Data from the Survey of Health, Ageing and Retirement (SHARE) of 2004 and 2006 is used to analyze caregiving eff ects on the Europea...

The present study examined the experience of work-family spillover among 586 hotel managers (HMs) working in 50 full-service hotels throughout the U.S. Work-family spillover occurs when behaviors, moods, stresses, and emotions from work spill over into family. We first investigated which hotel managers were more likely to experience spillover and stressful work conditions based on their life ci...

BACKGROUND Although medical specialists traditionally hold negative views towards working part-time, the practice of medicine has evolved. Given the trend towards more part-time work and that there is no evidence that it compromises the quality of care, attitudes towards part-time work may have changed as well in recent years. The aim of this paper was to examine the possible changes in attitud...

CONTEXT Recent trends in hours worked by physicians may affect workforce needs but have not been thoroughly analyzed. OBJECTIVES To estimate trends in hours worked by US physicians and assess for association with physician fees. DESIGN, SETTING, AND PARTICIPANTS A retrospective analysis of trends in hours worked among US physicians using nationally representative workforce information from ...

Article history: Received 24 August 2012 Received in revised form 7 September 2013 Accepted 9 September 2013 Available online 16 September 2013 We evaluate the directional accuracy of Institute for Supply Management (ISM) indices in predicting the direction of the US economydirection; to do so, wemake use of amethod developed by Pesaran and Timmermann (2009). By illustrating an application of t...