Earnings non-response in household surveys is widespread, yet there is limited evidence on whether and how non-response bias affects measured earnings. This paper examines the patterns and consequences of non-response using internal Current Population Survey (CPS ASEC) individual records matched to administrative SSA data on earnings for calendar years 2005-2010. Our findings include the follow...

Earnings non-response in household surveys is widespread, yet there is limited evidence on whether and how non-response bias affects measured earnings. This paper examines the patterns and consequences of non-response using internal Current Population Survey (CPS ASEC) individual records matched to administrative SSA data on earnings for calendar years 2005-2010. Our findings include the follow...

Groups that are often treated separately in studies of earnings inequality -women and minorities -are included in a general decomposition of sources of such disparity among fulltimelfull-year labor force participants. In order to consider several possible sources of earnings inequality, a new decomposition is developed that allows semilog earnings models to be decomposed into inequality factors...

The purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firm-year observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of...

This paper reports new finding on earnings response coefficients of banking firms on how information disclosed regarding (i) total earnings and (ii) fee earnings is associated with share price changes around the time of financial report releases. This paper extends to banking firms a widely used analysis of earnings response studies on non-banking firms. To obtain robust test results, we extend...

The research aimed to analyze the factors which provide earning response coefficient (ERC) received by automotive manufacturing companies listed on Indonesia Stock Exchange using indicators of corporate social responsibility (CSR) and sustainability accounting from 2013 through 2017. purposive sampling technique was used gather data with criteria, according 13 were obtained as samples, (1) in –...

Abstract This paper uses the data from Chinese capital market to study relationship between cost stickiness, earnings forecast accuracy and stock price information content. The empirical results show that: (1) Cost stickiness significantly affects response coefficient of prices. Lower improves ability current returns reflect future earnings, which is manifested in higher (FERC). (2) reduces non...