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韩山师范学院财务管理课件第十八章 Dividend Policy and Retained Earnings
We estimate the labor market effect of attending a highly selective college, using the College and Beyond Survey linked to Social Security Administration data. We extend earlier work by estimating eff...
Height and Earnings:The Role of Cognitive and Noncognitive Skills     Height  Earnings  Cognitive  Noncognitive Skills       font style='font-size:12px;'> 2016/3/3
We use large-scale register data on 450,000 Swedish males who underwent mandatory military enlistment at age 18, and a subsample of 150,000 siblings, to examine why tall people earn more. We show the ...
Changes in the Distribution of Earnings Volatility     the Distribution  Earnings Volatility       font style='font-size:12px;'> 2016/3/3
Recent research has documented a rise in the volatility of individual labor earnings in the United States since 1970. Existing measures of this trend abstract from within-group latent heterogeneity, e...
Prenatal Testosterone and the Earnings of Men and Women     Men and Women  Prenatal Testosterone       font style='font-size:12px;'> 2016/3/2
Testosterone, which induces sexual differentiation of the male fetus, is believed to transfer from males to their littermates in placental mammals. Among humans, individuals with a male twin have ...
Quantile Treatment Effects of College Quality on Earnings     Earnings  College Quality       font style='font-size:12px;'> 2016/3/2
We use administrative data from Texas to estimate how graduating from a state fl agship or a community college relative to a nonfl agship university affects the distribution of earning...
Corporate earnings and the equity premium     Corporate earnings  Equity premium       font style='font-size:12px;'> 2015/7/23
Corporate cash flows are highly volatile and strongly procyclical. We examine the assetpricing implications of the sensitivity of corporate cash flows to economic shocks within a continuo...
Labor Unemployment Insurance and Earnings Management     Earnings management  labor economics  unemployment risk       font style='font-size:12px;'> 2015/5/14
There is relatively little prior evidence on the potential impact of rank and file employees on financial reporting choices outside union negotiations. We contribute to the literature by providing new...
Earnings and Ratings at Google Answers     Service Delivery  Opportunities  Behavior  Value  Jobs and Positions  Wages  Business Earnings       font style='font-size:12px;'> 2015/5/14
I analyze all questions and answers from the inception of the Google Answers service through November 2003, and I find notable trends in answerer behavior: more experienced answerers provide answers w...
For years, researchers have examined financial data in corporate earnings announcements and their influence on market participants. More recently, a body of research has been developing recognizing th...
This study examines an aspect of earnings management that I refer to as audit management. I define audit management as a client’s strategic use of techniques (e.g., baiting tactics) to prevent auditor...
We present a theoretical and empirical analysis of the relationship between U.S. migration experience and earnings in the Mexican labor market. We use our model to analyze the effects of self-selectio...
Using Spanish Social Security records, we document the channels through which mothers fall onto a lower earnings track, such as shifting into part-time work, accumulating lower experience, or transiti...
We estimate the trend in the transitory variance of male earnings in the United States using the Michigan Panel Study of Income Dynamics from 1970 to 2004. Using an error components model and simpler ...
Prior research suggests that the efficacy of a formally independent member of the board of directors could be undermined by social ties with the CEO. In this study, we examine the relation between CFO...

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