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 ...

The main objective of this study was to investigate the effect of income smoothing on investors reaction to Earnings Persistence of companies listed on the Stock Exchange in Tehran. The population of the study was companies listed on the Stock Exchange in Tehran, the sample size due to screening method and after removing outliers is equal to 118 companies. In this study, earnings persistence an...

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...

objective: the current study aimed at investigating the role of patience and its components in predicting self-control among high school students in shiraz, iran. methods: the statistical population of the study included all high school students of shiraz. three hundred and thirty-two students (161 females and 171 males) were recruited via cluster sampling method. the subjects participated in t...

This study aims to examine the effects of Enterprise Risk Management (ERM), Audit Committee Effectiveness (ACE), and Earning Quality (EQ) on Banking Firm Value (FV) that listed Indonesia Stock Exchange during 2016-2018. The data analysis method used in path carried out with LISREL version 8.80. sample this was taken by using purposive sampling method. results concluded ERM ACE influences EQ a s...