Relevant bibliographies by topics / Managed earnings

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Managed earnings'

Author: Grafiati
Published: 3 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Managed earnings"

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Meyer, Heather M., and Nacasius U. Ujah. "Managed earnings." Marketing Intelligence & Planning 35, no. 2 (2017): 192–204. http://dx.doi.org/10.1108/mip-03-2016-0045.

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Purpose The decisions marketing managers make on advertising expenditures are vital to maintaining the sales and profitability of a firm. However, these decisions have not been taken into account to a great enough extent when determining a firm’s performance. The purpose of this paper is to better understand the marketing-finance interface and to reveal the effect marketers’ discretionary advertising expenditures can have on firm performance. In particular, the real activities method of managed earnings (ME) will be used to study this phenomenon. Design/methodology/approach The initial sample
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Mathis, Mollie E. "A Reexamination of Earnings Management through Permanently Reinvested Earnings." Journal of the American Taxation Association 42, no. 2 (2019): 85–115. http://dx.doi.org/10.2308/jata-18-009.

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ABSTRACT Krull (2004) finds evidence that firms manage earnings through the permanently reinvested earnings (PRE) designation using the backing-out methodology. However, Lim and Lustgarten (2002) demonstrate that studies using the backing-out methodology may be subject to Type I errors. In this study, I demonstrate that the Krull measure of pre-managed earnings is susceptible to Type I errors. I then introduce an alternative measure based on Gupta, Laux, and Lynch (2016), and I find no evidence of earnings management through PRE using the Gupta measure of pre-managed earnings in the cross-sect
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Ujah, Nacasius U., and Collins E. Okafor. "The effect of a golden parachute on managed earnings." Managerial Finance 45, no. 7 (2019): 925–49. http://dx.doi.org/10.1108/mf-02-2017-0041.

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Purpose The purpose of this paper is to investigate the influence of executive compensation on the propensity to manage earnings. In particular, the authors examine an executive contractual clause known as a golden parachute (hereafter GP is interchangeably used). Usually, the triggering of a GP occurs for the following reasons: in a takeover, in termination of employment, and if the executive remains with the company through a recessionary cycle. Specifically, the authors ask the following questions: for firms that their CEO have a GP, do these firms manage earnings more? Does the age of the
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Krull, Linda K. "Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management." Accounting Review 79, no. 3 (2004): 745–67. http://dx.doi.org/10.2308/accr.2004.79.3.745.

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Firms can delay financial statement recognition of U.S. taxes on repatriations by designating foreign subsidiary earnings as “permanently reinvested” under APB Opinion No. 23. This paper examines (1) whether firms use the permanently reinvested earnings (PRE) designation to manage reported earnings, and (2) whether amounts reported as permanently reinvested reflect investment and tax incentives to reinvest foreign subsidiary earnings abroad. Consistent with the prediction that firms use PRE to manage earnings, year-to-year changes in amounts reported as PRE are positively related to the differ
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Mindak, Mary P., Pradyot K. Sen, and Jens Stephan. "Beating threshold targets with earnings management." Review of Accounting and Finance 15, no. 2 (2016): 198–221. http://dx.doi.org/10.1108/raf-04-2015-0057.

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Purpose The purpose of this paper is to document at the firm-specific level whether firms manage earnings up or down to barely miss or meet/beat three common earnings threshold targets, namely, analysts’ forecasts (AFs), last year’s earnings and zero earnings, and whether the market rewards or punishes up versus down earnings management. Design/methodology/approach The authors assign each firm to its most likely earnings target using an algorithm that reflects management’s economic incentives to manage earnings. The authors place reported (managed) earnings in standard width intervals surround
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Hughen, J. Christopher, and Peter P. Lung. "Risk management in student-managed funds." Managerial Finance 46, no. 5 (2018): 692–702. http://dx.doi.org/10.1108/mf-05-2018-0198.

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Purpose Student-managed investment funds typically pursue “plain vanilla” objectives. The purpose of this paper is to demonstrate the value of adding option strategies to reduce the risk of equity positions around earnings announcements. The collar strategy is one such technique with the advantages of a low net cost and limited potential losses. Design/methodology/approach The authors provide recommendations for utilizing the collar strategy around earnings announcements. The authors also discuss how the value of this strategy is related to the literature on option pricing and earnings announc
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Carlson, John M. "Does The Market See Through Seasonal Quarterly Earnings Patterns?" Journal of Applied Business Research (JABR) 32, no. 5 (2016): 1309. http://dx.doi.org/10.19030/jabr.v32i5.9760.

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Evidence such as Das, Shroff, and Zhang (2009) suggests that firms routinely reverse their earnings pattern during their fourth quarter compared to that of last year, possibly leading to earnings management. Motivated by these findings, this study seeks to document whether the market sees through seasonal quarterly earnings patterns and reacts consistent with an earnings management hypothesis. Using an amended Easton and Harris (1991) model, I study whether the earnings variables are more informative based upon the seasonal differencing patterns by incorporating dummy variables, along with the
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Santana, Verônica de Fátima, and Raquel Wille Sarquis. "Earnings management to avoid earnings decreases and losses." Revista Catarinense da Ciência Contábil 20 (June 11, 2021): e3153. http://dx.doi.org/10.16930/2237-766220213153.

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This study evaluates the prevalence of earnings management to avoid losses and earnings decreases across the World. This practice was first documented by Burgstahler and Dichev (1997) for United States firms from 1976 to 1987. We replicate their study for a more recent and global sample. Firms that do not seem to manage earnings do avoid reporting earnings decreases, but we found persistent evidence of earnings management to avoid reporting losses. The results are consistent across different geographical regions, countries, and before and after International Financial Reporting Standards (IFRS
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Santana, Verônica de Fátima, and Raquel Wille Sarquis. "Earnings management to avoid earnings decreases and losses." Revista Catarinense da Ciência Contábil 20 (June 11, 2021): e3153. http://dx.doi.org/10.16930/2237-7662202131531.

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This study evaluates the prevalence of earnings management to avoid losses and earnings decreases across the World. This practice was first documented by Burgstahler and Dichev (1997) for United States firms from 1976 to 1987. We replicate their study for a more recent and global sample. Firms that do not seem to manage earnings do avoid reporting earnings decreases, but we found persistent evidence of earnings management to avoid reporting losses. The results are consistent across different geographical regions, countries, and before and after International Financial Reporting Standards (IFRS
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ASTHANA, SHARAD. "Earnings management, expected returns on pension assets, and resource allocation decisions." Journal of Pension Economics and Finance 7, no. 2 (2007): 199–220. http://dx.doi.org/10.1017/s1474747207003174.

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AbstractThis paper empirically examines the role of expected rate of return on pension assets reported under SFAS 87 as a tool for meeting and beating earnings targets and its effect on firm value. Results suggest that managers may use this pension assumption to inflate earnings per share (eps) when they are going to miss the earnings expectations. The earnings inflation is directly related to the amount by which earnings will miss the target and to earning sensitivity to expected return on pension asset assumption. The results are robust to two different measures of earnings inflation and two
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Dissertations / Theses on the topic "Managed earnings"

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Cameron, Robyn-Ann. "Were Abnormal Items Used to Manage Earnings to Earnings Benchmarks?" Thesis, Griffith University, 2008. http://hdl.handle.net/10072/366349.

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Accounting standards permit management to use its discretion in determining how certain components of earnings are classified, or where they are reported in the financial statements. Prior to 2001, Australian accounting standards required companies to separately classify and report any unusually large items of income and expense as “abnormal items” to distinguish such items from “normal” earnings. In the U.S. such items are referred to as “special items” or “unusual items”. The term “abnormal items” was subsequently removed from the accounting standards, a move in part driven by the perception
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Kala, Tejshree. "Does the manager matter to users of management earnings forecasts?" Phd thesis, Canberra, ACT : The Australian National University, 2018. http://hdl.handle.net/1885/148174.

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Prior research provides evidence on how manager attributes affect characteristics of management earnings forecasts and how firm characteristics affect market participants’ perception of the credibility of management earnings forecasts. Using a manager-firm matched panel dataset, this thesis examines whether the perceived credibility of management earnings forecasts, as measured by investors’ and analysts’ responses to management earnings forecasts news, are influenced by: (1) the forecasting track records of individual managers, and (2) manager attr
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Tran, Nam D. "Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions?" Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11537.

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xi, 68 p. : ill. (some col.)<br>In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, stock-for-stock acquirers have incentives to manage earnings in order to boost their stock prices. I show that high disclosure costs lead to an equilibrium in which acquirers engage in earnings management in a manner consistent with target firms' expectations. As a result, I hypothesize that stock-for-stock acquirers with high disclosure costs ar
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Teixeira, Alan. "Disclosure Rules, Manager Discretion and the Relative Informativeness of Earnings Components." Thesis, University of Auckland, 2001. http://hdl.handle.net/2292/2401.

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This is a study of earnings quality, examining whether components of earnings based on New Zealand (N.Z.) accounting classification systems have different information parameters. The N.Z. environment provides a unique opportunity to examine a period with no legislative backing of accounting standards and a flexible accounting standard. Combined, this gave mangers the ability to clearly identify earnings components they considered to be differentially informative. Informativeness is assessed by the ability of current period earnings to predict next period earnings and the contemporaneous relati
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Pettersson, Johan, and Edmund Wu. "Do tax evaders manage earnings more? : A quantitative study on the relationship between tax evasion and earnings management." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-255889.

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The relationship between earnings management and tax manipulation has been discussed in academia recently. We contribute to this discussion by using a list of tax evader companies, to test the relationship. The list was supplied by the Swedish Tax Agency and consists of public companies from the Swedish stock exchanges. Our findings show that tax evader companies are more prone to manage their earnings and that they do it by reporting small earnings. The effect of labelling the companies as tax manipulators does also not change the extent that they manipulate their earnings in the future. Ther
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Luippold, Benjamin Labrie. "Managing audits to manage earnings the impact of baiting tactics on an auditor's ability to uncover earnings management errors /." Amherst, Mass. : University of Massachusetts Amherst, 2009. http://scholarworks.umass.edu/open_access_dissertations/106/.

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Harrison, Sydelle Rose, and Sydelle Rose Harrison. "Do CEOs Manage Earnings Before Turnover and do Auditors Recognize the Risk?" Thesis, The University of Arizona, 2017. http://hdl.handle.net/10150/625004.

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CEOs have a large amount of control within an organization and discretion when it comes to accounting within a firm. A firm's earnings also have large implications both internally and externally. Internally the earnings of a firm affect executives and lower level employee’s compensation, when a portion is based on earnings. Externally, investors and the market take into account the earnings of a firm and the smoothness of the earnings when considering whether or not to invest and the future of the company. The CEO in charge of large firms are not solely responsible for the financial statements
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Li, Zhaochu. "How does the stock market respond to R&D cuts used to manage earnings?" Thesis, University of Oregon, 2016. http://hdl.handle.net/1794/20438.

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Prior research shows returns are positive when firms meet or beat analysts’ consensus forecasts but negative when firms miss. Past studies also show managers frequently cut R&D expenses in order to meet the consensus forecast. Despite these findings, there is limited evidence about how the market responds when firms beat the forecast by cutting R&D. This study shows the stock market penalizes firms that use R&D cuts to manage earnings and exacts a discount to the market reward if beating the forecast requires cutting R&D. The discount is only partial and firms
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Call, Andrew Crafton. "The implications of cash flow forecasts for investors' pricing and managers' reporting of earnings /." Thesis, Connect to this title online; UW restricted, 2007. http://hdl.handle.net/1773/8764.

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Tama-Sweet, Isho. "Do managers alter the tone of their earnings announcements around stock option grants and exercises? /." Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10242.

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Books on the topic "Managed earnings"

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Kiely, David Michael. Irish based international equity funds: A study of the performance of managed funds in the context of the efficient market hypothesis for the period 1991 to 1995. University College Dublin, 1996.

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Donovan, Sandra. Job smarts: How to find work or start a business, manage earnings, and more. Twenty-First Century Books, 2012.

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Walfish, Steven, ed. Earning a living outside of managed mental health care: 50 ways to expand your practice. American Psychological Association, 2010. http://dx.doi.org/10.1037/12138-000.

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Walfish, Steven. Earning a living outside of managed mental health care: 50 ways to expand your practice. American Psychological Association, 2010.

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Walfish, Steven. Earning a living outside of managed mental health care: 50 ways to expand your practice. American Psychological Association, 2010.

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Steven, Walfish, ed. Earning a living outside of managed mental health care: 50 ways to expand your practice. American Psychological Association, 2010.

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Malcolm, Baker, and National Bureau of Economic Research., eds. Can mutual fund managers pick stocks?: Evidence from the trades prior to earnings announcements. National Bureau of Economic Research, 2004.

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Griffin, Jack. How to say it for first-time managers: Winning words and strategies for earning your team's confidence. Prentice Hall Press, 2010.

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Griffin, Jack. How to say it for first-time managers: Winning words and strategies for earning your team's confidence. Prentice Hall Press, 2010.

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Blair. Earning Respect: Swinger Resort Manager. Andrews UK Ltd., 2014.

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Book chapters on the topic "Managed earnings"

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Remlein, Marzena, and Artur Jastrzębowski. "Real earnings management possibilities for managers." In Earnings Management and Corporate Finance. Routledge, 2024. http://dx.doi.org/10.4324/9781032615448-6.

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Charles, Aurelie. "Sustainable Earnings for a Resilient Economic System." In SpringerBriefs in Economics. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-67573-7_4.

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Abstract What makes an economic system resilient? It is one that first recognises the role of group behaviour in financial accumulation and manages to redirect its excesses where needed. This Chapter therefore look at the bubbling effect of group accumulation affecting the resilience of the entire system of financial flows, before describing how to improve the fluidity and resilience of the system. Applying such understanding to the Sustainable Development Goals, I then go on to look at the local and national governance systems necessary to facilitate a fluid and resilient system or resource a
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Kayed, Salah, Rasmi Meqbel, Omar Arabiat, Huthaifa Al-Hazaima, and Ezzat Ghaidan. "Differences in Managers vs. Audience Tone: UK FTSE 350 Earnings Conference Calls." In From the Internet of Things to the Internet of Ideas: The Role of Artificial Intelligence. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-17746-0_50.

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Mengüç, Bülent. "Exploring the Male\Female Earnings Gap Among Managers: A Case of Turkey." In Proceedings of the 1998 Academy of Marketing Science (AMS) Annual Conference. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-13084-2_19.

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Tan, Yunqing. "Effects of Combinations Governance on Earnings Management: A Game Analysis among Financial Supervisor, Auditor and Manager." In Communications in Computer and Information Science. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23023-3_61.

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Gamble, Susan. "Premarital counseling." In Earning a living outside of managed mental health care: 50 ways to expand your practice. American Psychological Association, 2010. http://dx.doi.org/10.1037/12138-001.

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Heitler, Susan. "Teaching marriage skills." In Earning a living outside of managed mental health care: 50 ways to expand your practice. American Psychological Association, 2010. http://dx.doi.org/10.1037/12138-002.

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Dunlap, Michaele P. "Conducting family interventions with substance abusers." In Earning a living outside of managed mental health care: 50 ways to expand your practice. American Psychological Association, 2010. http://dx.doi.org/10.1037/12138-003.

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Behrman, Lauren. "Roles for psychologists in collaborative divorce practice." In Earning a living outside of managed mental health care: 50 ways to expand your practice. American Psychological Association, 2010. http://dx.doi.org/10.1037/12138-004.

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Sidun, Nancy M., and Debbie Daniels-Mohring. "Assessing those seeking to adopt and working with the adoption triad." In Earning a living outside of managed mental health care: 50 ways to expand your practice. American Psychological Association, 2010. http://dx.doi.org/10.1037/12138-005.

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Conference papers on the topic "Managed earnings"

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Akinsomi, Omokolade, and Oluwaseun Ajayi. "DO INTERNALLY MANAGED REITS MANAGE EARNINGS MORE THAN EXTERNALLY MANAGED REITS?" In 21st African Real Estate Society Conference. African Real Estate Society, 2022. http://dx.doi.org/10.15396/afres2022-043.

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SIDKI, Marcus, David BOLL, and Harry MÜLLER. "Do Public Enterprises Manage Earnings? Evidence from Germany." In Current Trends in Public Sector Research. Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9646-2020-13.

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Earnings management is among the most extensively analysed topics of empirical accounting research since the 1980s. However, studies have focussed on commercial enterprises only and not yet properly covered the case of public enterprises. We try to close this research gap by modelling the management incentives to ma-nipulate earnings with reference to institutional economic theory. Based on that, we analyse the financial reporting of 14,800 German public companies over a period of 16 years. The data shows clear signs of earn-ings management for those public enterprises that are more independen
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Rong, Xin, and Liu Shan-cun. "Institutional ownership and earnings announcement timing of manager." In 2013 International Conference on Management Science and Engineering (ICMSE). IEEE, 2013. http://dx.doi.org/10.1109/icmse.2013.6586478.

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Huian, Maria Carmen, and Marilena Mironiuc. "Influence of corporate life cycle on accrual-based earnings management." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.07.

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This study investigates the opportunistic behavior of managers in reporting the company earnings within the different stages of the corporate life cycle, classified according to the characteristics of their cash flows. On a sample of 73 companies listed on the main segment of the Bucharest Stock Exchange during 2007-2021 and 996 annual observations, the paper uses Least Square Dummy Variable panel data analysis and demonstrates that in the initial stage of the life cycle managers are tempted to exploit the characteristics of the accrual-based accounting to enhance the reported results. Convers
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Ye, Zhen, Yu Qin, and Wei Xu. "Financial Risk Prediction with Multi-Round Q&A Attention Network." In Twenty-Ninth International Joint Conference on Artificial Intelligence and Seventeenth Pacific Rim International Conference on Artificial Intelligence {IJCAI-PRICAI-20}. International Joint Conferences on Artificial Intelligence Organization, 2020. http://dx.doi.org/10.24963/ijcai.2020/631.

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Financial risk is an essential indicator of investment, which can help investors to understand the market and companies better. Among the many influencing factors of financial risk, researchers find the earnings conference call is the most significant one. Predicting financial volatility after the earnings conference call has been critical to beneficiaries, including investors and company managers. However, previous work mainly focuses on the feature extraction from the word-level or document-level.The vital structure of conferences, the alternate dialogue, is ignored. In this paper, we introd
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Zhang, Jianjun, and Yang Xu. "The Research on the Relationship of Manager Characteristics and Firm Earnings Management." In First International Conference Economic and Business Management 2016. Atlantis Press, 2016. http://dx.doi.org/10.2991/febm-16.2016.76.

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Bivol, Mihai. "Influencers income, tax treatment." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.21.

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In the contemporary digital world, influencers represent a powerful force, capturing the attention of the masses on social platforms such as YouTube, Instagram, or blogs. These content creators, with thousands or even millions of followers, leverage their charisma and expertise to shape opinions and behaviors. In exchange for this influence, they generate income from a variety of sources, including product promotion, brand partnerships, sponsored content, and affiliate marketing. Additionally, they may develop and sell their own products, organize events, or receive donations from followers. H
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Majeed, Arshed F. "The Effect of Internal Growth Rate and Cash Holding on the Sustainability of Owners' Wealth Growth: Applied Study of a Sample of Companies Listed on the Iraq Stock Exchange." In 2020 International Conference on Resources Management. Koya University, 2021. http://dx.doi.org/10.14500/icrm2020.gen298.

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The sustainability of owners' wealth growth is essential for measuring the management performance, and also improves the continuum and the survival of the firm. In this study, the researcher will investigate the effects of the Internal Growth Rate and Cash Holding Ratio to the sustainable growth rate (proxy of owners' wealth growth), based on the data from the companies listed on the Iraqi Stock Exchange in the period ranging between 2008 and 2018. The study also determined the best combine effect of the variables which would help in the interpretation of the variance of the sustainable growth
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Weerathunga, W. D. "Shareholder Litigation Rights and Financial Fraud Risk: New Evidence from Exclusive Forum Provisions." In Proceedings of the 3rd International Conference on Sustainable & Digital Business. SLIIT Business School, 2024. https://doi.org/10.54389/aevz2076.

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This paper examines the effect of shareholder litigation rights on the firm’s exposure to financial fraud risk. We define fraud risk as the likelihood that a firm may experience financial statement manipulations at the organizational level. We look at fraud risk as it helps us go beyond the level of fraud detected at the firm level, which has been the focus of a large stream of prior research. Following the Business Judgement Rule, we argue firms that fall short of shareholder expectations experience a higher risk of shareholder litigation. Thus, managers will generally attempt to demonstrate
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Mahendra, Mvs, and Seema Ghosh. "ESG factors and their impact on financial metrics: a study of stock prices and revenue correlations in banks." In Modern finance from the perspective of sustainability of national economies. International Scientific Conference. Academy of Economic Studies, 2025. https://doi.org/10.53486/mfsne2024.17.

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This study explores the relationship between Environmental, Social, and Governance (ESG) scores and financial performance metrics, including Closing Price, Earnings per Share (EPS), Return on Equity (ROE), and Net Profit, for three major Indian banks: HDFC, ICICI, and SBI. With the increasing focus on sustainable business practices, the banking sector has witnessed heightened scrutiny over its ESG performance, especially in emerging markets like India. By analyzing ESG scores against key financial indicators, this study assesses whether a trade-off exists between ESG adherence and traditional
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Reports on the topic "Managed earnings"

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Pool, Jennifer P., and Christian Volpe Martincus. Can Online Platforms Promote Women-Led Exporting Firms? Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005061.

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How can policymakers promote women-led exporting firms? In this paper, we study the role of online business platforms to reduce informational barriers to exporting for women entrepreneurs. We hypothesize that, if the costs associated with accessing digital platforms are more symmetric across gender than traditional trade costs, digital trade platforms can play an important role in making trade more gender equal. To assess this hypothesis, we combine information on firms' participation in ConnectAmericas , a free and purely informational online platform, and detailed firm level export data of a
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Cerda, Maikol, David Cervantes, Paul Gertler, et al. Covid-19 Pandemic and SMEs' Performance in Latin America. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004720.

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The COVID-19 pandemic generated a large negative external shock to the global economy. Businesses worldwide were affected by economic, health, and mobility restrictions that impacted consumers ability to access goods and services and firms profitability and survival rates. In this paper, we study the economic performance of Latin American MSMEs during the pandemic using disaggregated and high-frequency administrative banking deposits and income data from Brazil, Chile, Colombia, Mexico, Paraguay, and Peru. We observe a sharp short-term decline in firm earnings due to the implementation of lock
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Baker, Malcolm, Lubomir Litov, Jessica Wachter, and Jeffrey Wurgler. Can Mutual Fund Managers Pick Stocks? Evidence from the Trades Prior to Earnings Announcements. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10685.

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Orbeta, Aniceto Jr, Marife Ballesteros, John Paul Corpus, Vicente Paqueo, and Celia Reyes. Impacts of the Sustainable Livelihood Program's Microenterprise Development Assistance with Seed Capital Fund on Poor Households in the Philippines. Philippine Institute for Development Studies, 2020. https://doi.org/10.62986/dp2020.36.

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This study evaluates the impact of Microenterprise Development (MD) assistance on the labor supply, income, expenditure, savings, and capital investment of beneficiaries of Pantawid Pamilya, the Philippine governments conditional cash transfers (CCT) program. The assistance is provided by the Sustainable Livelihood Program (SLP) of the Department of Social Welfare and Development. MD assistance consists of capacity building, group formation, and grants. We focus on MD assistance where the grant component consisted of the Seed Capital Fund (SCF)--a grant worth a maximum of PhP10,000 per benefic
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Thy, Savrin, Tong Ly, and Sokunthy Ean. Cambodian Upper Secondary School Education amid COVID-19 Pandemic: Challenges and Opportunities. Cambodia Development Resource Institute, 2023. https://doi.org/10.64202/wp.137.202305.

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Abstract:
The outbreak of Coronavirus Disease 2019 (COVID-19) was announced as a pandemic by the World Health Organization (WHO) on 11 March 2020. Its presence has created significant disturbances across society and particularly within education. On 16 March 2020, as a preventative measure against the spread of COVID-19, the Royal Government of Cambodia (RGC) decided to close all educational institutions. However, in an effort to continue providing education services to students, the Ministry of Education, Youth and Sport (MoEYS) alongside relevant stakeholders made significant efforts to adopt distance
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6

Modern Family Finances: Students in Canada (infographic). The Vanier Institute of the Family, 2018. https://doi.org/10.61959/kgpk1541e.

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Abstract:
Post-secondary education is a family investment; regardless of who covers the costs, decisions surrounding higher education can have a significant impact on the lives of young adults and their families. A degree or diploma can open doors to employment and the possibility of higher earnings; however, higher education involves costs that must be managed, and families often play an important role in helping students manage their finances.
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