this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

In this study, we examine the impact of top management pay and relative pay (manager pay divided by average worker pay) on a firm‘s productivity. We use data from China, which is an interesting setting for our research as it is transitioning from a centrally planned economy with professed egalitarian pay to a free market system, albeit with socialist characteristics. We find that top management...

This paper estimates that the US could attain large welfare gains by implementing an optimal Ramsey tax policy that taxes consumption and income. It is also found that the welfare implications associated with taxing consumption are quantitatively more important than those associated with dynamically taxing income. Indeed, replacing income taxes with a constant consumption tax leads to a welfare...

in this research, we investigate the influence of profit management on the long-term performance of ipos in tehran stock exchange. the ipos in 1378 to 1384 are used as our sample and their long-term return in a three-year period after the ipo are calculated. we start calculating the return from the first day after the month in which the financial statement of ipo is published. discretionary cur...

OBJECTIVE To examine the impact of a government income management program on store sales. DESIGN AND SETTING An interrupted time series analysis of sales data in 10 stores in 10 remote Northern Territory communities during 1 October 2006 to 30 September 2009, which included an 18-month period before income management; a 4-6-month period after the introduction of income management; a 3-month p...

this paper discusses the study of community’s preferences for biodiversity conservation management institution which may motivate them to support conservation efforts in the okwangwo division of the cross river national park, nigeria. the empirical data was generated from personal interviews and factors influencing the respondents’ choice were examined with the aid of multinomial logit mode...

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

the purpose of this research was analyzing knowledge of women with household jobs agriculture toward innovation management in masjed soliman township, khouzestan province, iran. the population of this study included women with household jobs agriculture in masjed soliman township. the total number of members was 100 people. due to the low number of population, census methods were used to collec...