earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. the main purpose of this research is to examine the relations...

Despite its paramount importance in the empirical growth literature, productivity convergence analysis has three problems that have yet to be resolved: (1) little attempt been made explore hierarchical structure of industry-level datasets; (2) technology heterogeneity largely ignored; and (3) cross-sectional dependence rarely allowed for. This paper aims address these within a panel data framew...

Information about medical conditions are obtained from individuals in the survey who are asked to write about their current medical condition and health history, including when their medical problems began. For each medical event (e.g., doctor visit or prescription drug purchase), individuals are asked about the medical conditions that gave rise to the event. Professional coders take the inform...

A standard description of growth stages for crops/plants is necessary not only for determining and improving cultural practices, but also to facilitate enhanced communication among producers, researchers, and educators. It also could help in unifying experimental results. Many different descriptions of growth stages are currently available for many crops, but there are no codes for sesame (Sesa...

BACKGROUND and AIMS The ESPACES study was intended to identify retirees who may have been, according to their job descriptions, exposed to asbestos during their working lives. As part of this study, we analysed the quality of the occupation and activity sector coding as well as its effect on the subjects' exposure status. METHODS The occupation and activity sector for a sample of 450 retire...