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Journal articles on the topic 'Top earnings'

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Published: 5 June 2025

Last updated: 15 July 2025

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1

Hansen, Niels-Jakob Harbo, Karl Harmenberg, Erik Öberg, and Hans Henrik Sievertsen. "Gender disparities in top earnings: measurement and facts for Denmark 1980-2013." Journal of Economic Inequality 19, no. 2 (2021): 347–62. http://dx.doi.org/10.1007/s10888-020-09476-1.

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AbstractExtending the work of Atkinson et al. (J. Econ. Inequal. 16, 225–256, 2018), we decompose top-earnings gender disparities into a glass-ceiling coefficient and a top-earnings gender gap. The decomposition uses that both male and female top earnings are Pareto distributed. If interpreting top-earnings gender disparities as caused by a female-specific earnings tax, the top-earnings gender gap and glass-ceiling coefficient measure the tax level and tax progressivity, respectively. Using Danish data on earnings, we show that the top-earnings gender gap and the glass-ceiling coefficient evol

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Shen, Yifan. "The Nonlinear Linkage Between Earnings Homogamy and Earnings Inequality Among Married Couples." Demography 58, no. 2 (2021): 527–50. http://dx.doi.org/10.1215/00703370-8996374.

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Abstract More married couples today consist of two high-earning or two low-earning partners (i.e., earnings homogamy), which leads to greater earnings inequality in married-couple families. Surprisingly few studies have examined this relationship by earnings level, leaving open the question of whether the increase in earnings homogamy at each level of earnings contributes equally to between-couple earnings inequality. I address this question using data on urban China during 1988–2013. Changes in earnings homogamy account for 6% to 11% of the increase in between-couple inequality, but important

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Santoso, Eko Budi, and Meiliana Tan. "PENGARUH MEKANISME CORPORATE GOVERNANCE, PENGUNGKAPAN SOSIAL, DAN PERINGKAT CGPI TERHADAP KUALITAS LABA." Jurnal Riset Akuntansi dan Keuangan 7, no. 1 (2011): 1. http://dx.doi.org/10.21460/jrak.2011.71.29.

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The objective of this research is to examine the influence of several corporate governance mechanisms, namely managerial ownership and institutional ownership; information of corporate social responsibility (CSR) disclosed in the companies’ annual reports, and the rate of corporate governance perception index (CGPI) on earnings quality (measured by earning response coefficient/ERC). The sample of this research is all private company listed on Indonesia Stock Exchange (IDX) since 1993 which include the top ten and non-top ten of corporate governance perception index (CGPI) rate in 2002-2008, ex

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Guvenen, Fatih, Greg Kaplan, and Jae Song. "How Risky Are Recessions for Top Earners?" American Economic Review 104, no. 5 (2014): 148–53. http://dx.doi.org/10.1257/aer.104.5.148.

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How sensitive to business cycles are the earnings of top earners? And, how does the business cycle sensitivity of top earners vary by industry? We use a confidential dataset on earnings histories of US males from the Social Security Administration. On average, individuals in the top 1 percent of the earnings distribution are slightly more cyclical than the population average. But there are large differences across sectors; top earners in Finance, Insurance, and Real Estate (FIRE) and Construction face substantial business cycle volatility, whereas those in Services (who make up 40 percent of i

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Kristanti, Putriana. "TINGKAT VARIASI GENDER POSISI MANAJEMEN PUNCAK DAN KUALITAS LABA PERUSAHAAN." Jurnal Riset Akuntansi dan Keuangan 6, no. 2 (2010): 87. http://dx.doi.org/10.21460/jrak.2010.62.35.

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The purpose of this study is to analyze the relation of top management gender with earnings management. This study analyzes a sample made of Jakarta stock exchange-listed firms. Three models used in this study, first model to measure the gender variation, i.e. content analysis; the second model to analyze the earnings managemet, with regression analysis; and the third model to examine the relation of top management gender variation with earnings management, with corelation analysis. The result show that top management gender variation is not correlated with earnings management. Keywords: top m

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Wang, Lu Zhuang, Zheng Yuan Wang, and Zi Shu Yuan. "Exploratory Research on Earnings Forecast Model-Based on Chinese Manufacturing Companies." Advanced Materials Research 566 (September 2012): 580–83. http://dx.doi.org/10.4028/www.scientific.net/amr.566.580.

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This paper takes China's manufacturing listed companies as an example, applies matching T test to select key financial indicators, uses factor analysis to determine the main factors, and explores company earnings forecast models by comparing different kinds of stepwise regression plans. Empirical results showed that by means of properly linear combination of key financial indicators from this year, it is possible to estimate the earning, EPS, for next year. The accuracy of the forecast can reach 80% for Top 10 profitable enterprises, and 62% for Top 100, which validated the effectiveness of th

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Deruvensi, Grasia Yenta, and Ika Kristianti. "Top management gender and earnings management." Jurnal Ekonomi dan Bisnis 25, no. 1 (2022): 1–15. http://dx.doi.org/10.24914/jeb.v25i1.3598.

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Top management (including CEOs and CFOs) are firms’ crucial resources, especially in preparing financial statements that are used by external parties in making decisions. Besides, prior literature also demonstrates that top managers’ gender affects their decisions. Accordingly, this study seeks to analyze the effect of CEO and CFO gender on earnings management in manufacture company. We use the modified Dechow-Dichev Model by Mcnichols (2002) to identify earnings management. The results show that female CEOs and CFO have no significant effects on earnings management practices. Several argument

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Sloan, Richard G. "Accounting earnings and top executive compensation." Journal of Accounting and Economics 16, no. 1-3 (1993): 55–100. http://dx.doi.org/10.1016/0165-4101(93)90005-z.

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Nurmayanti, Poppy, Novita Indrawati, and Emrinaldi Nur DP. "Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia." Jurnal Dinamika Akuntansi dan Bisnis 9, no. 2 (2022): 169–88. http://dx.doi.org/10.24815/jdab.v9i2.25664.

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This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individual

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Zeng, Tong, and Zhang Hanyue. "Research on the Development Status and Countermeasures of Enterprise Earnings Management from the Perspective of Big Data." E3S Web of Conferences 236 (2021): 03030. http://dx.doi.org/10.1051/e3sconf/202123603030.

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Earnings management plays a leading role in the development of enterprises. With the popularity of big data, when enterprises implement earnings management, analyzing the big data model from the computer can improve the development speed of enterprises. It is not only the key of accounting theory and corporate governance research, but also the top priority in practice. With the continuous development of economy and society in recent years, the problems of interrelated financial have frequently appeared, which leads investors to query the earning ability of related companies. Therefore, this pa

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Lam Detzler, Miranda, and Susan M. Machuga. "Earnings Management Surrounding Top Executive Turnover in Japanese Firms." Review of Pacific Basin Financial Markets and Policies 05, no. 03 (2002): 343–71. http://dx.doi.org/10.1142/s021909150200081x.

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This study examines the patterns of four discretionary financial variables surrounding president turnovers in Japanese firms. A new theory for earnings management, the coaching hypothesis, and three previously tested theories, the horizon, cover-up, and big bath hypotheses, are investigated. Our empirical results reinforce the importance of controlling for firm performance when testing earnings management. For routine turnovers, the evidence is consistent with the coaching hypothesis, which predicts mutual interests between incoming and outgoing presidents to portray a triumphant transition. W

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Kramarz, Francis, Elio Nimier-David, and Thomas Delemotte. "Inequality and earnings dynamics in France: National policies and local consequences." Quantitative Economics 13, no. 4 (2022): 1527–91. http://dx.doi.org/10.3982/qe1876.

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This paper provides new stylized facts about labor earnings inequality and dynamics in France for the period 1991–2016. Using linked employer–employee data, we show that (i) labor inequality in France is low compared to other developed countries and has been decreasing until the financial crisis of 2009 and increasing since then, (ii) women experienced high earnings growth, in particular at the bottom of the distribution, in contrast to the stability observed for men. Both result from a decrease in labor costs at the minimum wage and an increase in the hourly minimum in the aftermath of the 35

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Trisanti, Theresia. "Do Companies with Female on the Board have Effects on the Earning Management? Evidence Indonesia Manufacturing Listed Firms." European Journal of Humanities and Social Sciences 1, no. 1 (2021): 19–25. http://dx.doi.org/10.24018/ejsocial.2021.1.1.7.

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This study aims to examine the influence of the presence of women on the board such as chief executive officer, chief financial officer and chief audit committee on the earning management (EM) practices and also to examine whether the educational backgrounds of women executive officials have a moderating effect on the earning management practice. The data used is secondary data from Indonesian listed manufacturing companies, hypothesis testing using regression model with partial least square test. Sampling was carried out using a purposive sampling method. The results showed that female chief

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Rahmawati, Isna Putri. "THE EFFECT OF TOP EXECUTIVES' EXPERTISE AND BUSYNESS ON EARNINGS MANAGEMENT OF PROPERTY, REAL ESTATE, WHOLESALE, AND RETAIL TRADE COMPANIES IN INDONESIA." Berkala Akuntansi dan Keuangan Indonesia 8, no. 1 (2023): 80–99. http://dx.doi.org/10.20473/baki.v8i1.39771.

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This study aims to empirically prove the effect of top executives' characteristics toward earnings management in the sub-sector of property, real estate, wholesale, and retail trade companies listed on the IDX from 2018 to 2019. The top executives' characteristics are proxied by their expertise and busyness measured by accounting and financial formal educational background the as well as interlocking directorship. The absolute value of discretionary accruals was used to measure the earnings management. Meanwhile, 220 observations were obtained through a purposive sampling technique. The result

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Datta, Sudip, Trang Doan, and Mai Iskandar-Datta. "Top executives’ gender and analysts' earnings forecasts." Finance Research Letters 47 (June 2022): 102965. http://dx.doi.org/10.1016/j.frl.2022.102965.

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Purnomo, Paskah Ika Nugroho, and Oni Novilia. "Does Top Executive Gender Diversity Affect Earnings Management?" European Journal of Multidisciplinary Studies 6, no. 2 (2017): 329. http://dx.doi.org/10.26417/ejms.v6i2.p329-329.

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This research examines the influence of female CEO, female CFO, female board of commissioners, and female audit committee on accrual based earnings management. This research presume that man and woman would act differently to solve a problem. This research using a sample of 304 companies listed on the Indonesian Stock Exchange that selected based on purposive sampling method. Hypothesis testing is performed by using multiple linier regression to examine the effect of each independent variable on the dependent variable. The result of this research showed that the position of CFO who is held by

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Xu, Guanglu (Luke), and Xudong Ji. "Earnings management by top Chinese listed firms in response to the global financial crisis." International Journal of Accounting and Information Management 24, no. 3 (2016): 226–51. http://dx.doi.org/10.1108/ijaim-06-2015-0034.

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Purpose The main aim of this study was to examine the earnings management behaviours, including both accrual-based and cash flow-based earnings management, of Chinese firms during the Global Financial Crisis (GFC). Design/methodology/approach A data set of 1,392 firm-year observations derived from a large sample of China's top listed firms (based on total assets) was constructed and investigated via univariate and ordinary least squares regression analyses. Findings Two distinct conclusions can be drawn from the results of the study. First, the top Chinese listed firms did engage in earnings m

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Foster, Lucia, Erika McEntarfer, and Danielle H. Sandler. "Early Career Paths of Economists Inside and Outside of Academia." Journal of Economic Perspectives 37, no. 4 (2023): 231–50. http://dx.doi.org/10.1257/jep.37.4.231.

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Economics job candidates face considerable professional and financial uncertainties when deciding between academic and nonacademic career paths. Using novel panel data, we provide a broad picture of PhD economists’ early career mobility and earnings growth–both in and outside of academia. We find that academic jobs have fallen to just over half of US placements, with growing shares in tech, consulting, and government. We document considerable early career job mobility and higher earnings growth among job changers, private-sector economists, and men. We also find an earnings premium for graduat

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Jancenelle, Vivien E., Susan F. Storrud-Barnes, Anthony L. Iaquinto, and Dominic Buccieri. "Firm-specific risk, managerial certainty and optimism." Journal of Strategy and Management 9, no. 3 (2016): 383–402. http://dx.doi.org/10.1108/jsma-11-2015-0093.

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Purpose – The purpose of this paper is to focus on investor reactions to unanticipated changes in income, and whether those reactions can be mitigated by managerial discussion. The authors investigate how top-management team certainty and optimism during post-earnings announcement conference calls can serve as corrective actions and add back firm value in times of unexpected changes in firm-specific risk. Design/methodology/approach – The research question is tested empirically in the context of large, publicly traded, US firms’ quarterly earnings announcements, and their subsequent post-earni

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Zwageri, Achmad. "PENGARUH KARAKTERISTIK TIM MANAJEMEN PUNCAK TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI." Jurnal Akademi Akuntansi 3, no. 2 (2020): 133–52. http://dx.doi.org/10.22219/jaa.v3i2.11987.

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The purpose of this study is to analyze; the influence of the characteristics of the top management team on earnings management with audit quality as a moderating variable. The research sample was selected using a purposive method. The research method used is hypothesis testing, and the analysis model of this study uses a moderation regression analysis (MRA). The results showed that the characteristics of top management namely knowledge and tenure had a negative influence on earnings management, and on audit quality as a moderating factor not proven to strengthen its influence on earnings mana

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Bartov, Eli, and Partha Mohanram. "Private Information, Earnings Manipulations, and Executive Stock-Option Exercises." Accounting Review 79, no. 4 (2004): 889–920. http://dx.doi.org/10.2308/accr.2004.79.4.889.

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This paper investigates the decision by top-level executives of more than 1,200 public corporations to exercise a large number of stock option awards in the period 1992–2001. We hypothesize and find that abnormally large option exercises predict stock return future performance. We then hypothesize that this predictive ability represents private information about disappointing earnings in the post-exercise period. Consistent with this hypothesis we find that abnormally positive earnings performance in the pre-exercise period turns to disappointing earnings performance in the post-exercise perio

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Kwack, So Yean. "Top Management Team Connectedness and Management Earnings Forecasts." Korean Accounting Information Association 39, no. 2 (2021): 107–44. http://dx.doi.org/10.29189/kaiaair.39.2.05.

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Alvaredo, Facundo. "Top incomes and earnings in Portugal 1936–2005." Explorations in Economic History 46, no. 4 (2009): 404–17. http://dx.doi.org/10.1016/j.eeh.2009.04.006.

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Habib, Ahsan, Haiyan Jiang, and Donghua Zhou. "Audit quality and market pricing of earnings and earnings components in China." Asian Review of Accounting 22, no. 1 (2014): 20–34. http://dx.doi.org/10.1108/ara-05-2013-0034.

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Purpose – The purpose of this paper is to investigate the effect of audit quality on the market pricing of earnings and earnings components in China. Design/methodology/approach – The paper measures audit quality using three tiers of audit firm designation, namely International Big 4 audit firms, local Top 10 audit firms and, finally, the local second-tier audit firms. Earnings are decomposed into accruals and cash flow components and accruals are further decomposed into discretionary and non-discretionary accruals. Findings – The paper finds that, although earnings and its components are pric

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Lakhal, Faten, Amal Aguir, Nadia Lakhal, and Adnane Malek. "Do Women On Boards And In Top Management Reduce Earnings Management? Evidence In France." Journal of Applied Business Research (JABR) 31, no. 3 (2015): 1107. http://dx.doi.org/10.19030/jabr.v31i3.9236.

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<p>The purpose of this paper is to examine the effect of gender diversity on the boardroom and in top management positions on earnings management by French-listed firms. Based on a sample of 170 firms over 4 years, we find that the proportion of women on the board standing as a director or a chair reduces earnings management. This finding suggests that women are effective on their monitoring role and are then considered as a crucial corporate governance device. We also find that the relationship between the presence of at least three women on the board and earnings management is negative

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Abu Bakar, Dalila, Mohamed Hisham Haji Yahya, and Norhuda Abdul Rahim. "A Review Analysis of Earnings Management Report Disclosure." Journal of Governance and Integrity 6, no. 1 (2023): 462–69. http://dx.doi.org/10.15282/jgi.6.1.2023.9106.

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Occupational fraud costs the average firm 5% of its annual income. This equates to a $3.7 trillion yearly loss due to fraud worldwide. The bulk of reported losses (51.9%) were less than $200,000. Financial statement fraud is the most expensive type of occupational fraud, with an average loss of $1,000,000. The most popular methods of detecting fraud are tips (42.2%), management reviews (16.0%), and internal audits (14.1%). Surprisingly, external audits (done by CPA firms) account for just about 3.0% of fraud detection. The majority of cases of fraud identified through tips come from workers (4

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LAWAL, Jamiu Jimoh, Olalekan O. AKINRINOLA, Moses C. EKPERIWARE, and Oghenevwogaga Gabriel OGBOGBO. "The Impact of Retained Earnings on the Financial Growth of Pension Fund Administrator (PFA) Companies in Nigeria." Caleb Journal of Social and Management Science 07, no. 01 (2022): 54–77. http://dx.doi.org/10.26772/cjsms2022070103.

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The study examined the relationship between retained earnings and growth of companies in Nigeria. There is a gap in investors’ knowledge as to the relationship between retained earnings and the growth of corporate organisations. The model of retained earnings of some Companies in Nigeria does not follow the pattern of a growth inclined strategy; this has always impacted negatively on growth and expansion as well as the operational efficiency (operating expenses) and value of some companies in Nigeria because they fail to reflect their intrinsic value. For organisation to grow well it must be a

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Orazalin, Nurlan. "Board gender diversity, corporate governance, and earnings management." Gender in Management: An International Journal 35, no. 1 (2019): 37–60. http://dx.doi.org/10.1108/gm-03-2018-0027.

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Purpose The purpose of this study is to examine whether board gender diversity and other board characteristics affect earnings management practices of top public companies in Kazakhstan. Design/methodology/approach The study analyzes data of top public companies for the period 2010-2016. Data on corporate governance were manually collected from annual reports and investment memorandums, and financial data were collected from audited financial statements. Findings The empirical results show that companies with greater board gender diversity are more effective in constraining earnings management

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Guvenen, Fatih, Fatih Karahan, Serdar Ozkan, and Jae Song. "Heterogeneous Scarring Effects of Full-Year Nonemployment." American Economic Review 107, no. 5 (2017): 369–73. http://dx.doi.org/10.1257/aer.p20171012.

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Drawing on administrative data from the Social Security Administration, we find that individuals that go through a long period of non-employment suffer large and long-term earnings losses (around 35-40 percent) compared to individuals with similar age and previous earnings histories. Importantly, these differences depend on past earnings, and are largest at the bottom and top of the earnings distribution. Focusing on workers that are employed 10 years after a period of long-term non-employment, we find much smaller earnings losses (8-10 percent). Furthermore, the large earnings losses of low-i

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Guvenen, Fatih, Sam Schulhofer-Wohl, Jae Song, and Motohiro Yogo. "Worker Betas: Five Facts about Systematic Earnings Risk." American Economic Review 107, no. 5 (2017): 398–403. http://dx.doi.org/10.1257/aer.p20171094.

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The magnitude of and heterogeneity in systematic earnings risk has important implications for various theories in macro, labor, and financial economics. Using administrative data, we document how the aggregate risk exposure of individual earnings to GDP and stock returns varies across gender, age, the worker's earnings level, and industry. Aggregate risk exposure is U-shaped with respect to the earnings level. In the middle of the earnings distribution, aggregate risk exposure is higher for males, younger workers, and construction and durable manufacturing. At the top of the earnings distribut

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Mohmed, Abobaker, Antoinette Flynn, and Colette Grey. "The link between CSR and earnings quality: evidence from Egypt." Journal of Accounting in Emerging Economies 10, no. 1 (2019): 1–20. http://dx.doi.org/10.1108/jaee-10-2018-0109.

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Purpose The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) and earnings quality, as proxied by accrual earnings management, in Egyptian firms. This research is conducted in a bidirectional fashion using simultaneous equations and considers two theoretical perspectives. Design/methodology/approach The study employs CSR annual scores from the Egyptian environmental, social and governance index (S&P/ESG index) for the 100 highest scoring firms from 2007 to 2015. It utilizes three earnings quality measures, in addition to considering reve

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Mohammed, Nor Farizal, Nor Aqilah Sutainim, Md Shafiqul Islam, and Norhayati Mohamed. "Integrated thinking, earnings manipulation and value creation: Malaysian empirical evidence." Business Process Management Journal 27, no. 4 (2021): 1179–99. http://dx.doi.org/10.1108/bpmj-06-2020-0261.

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PurposePrior literature proposes that integrated reporting (IR) drives integrated thinking (IT), enabling an organisation to create value for stakeholders in both quantitative (economic performance) and qualitative manners (beyond financially-oriented information). Fraud triangle theory also predicts that earnings manipulation may also affect the creation of value. Thus, this study seeks to provide empirical evidence on the relationship between IT, earnings manipulation and value creation.Design/methodology/approachThis data sample comprises of 497 observations from 2014 to 2018 of the top 100

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Dobridge, Christine L., Paul Landefeld, and Jacob Mortenson. "Corporate Taxes and the Earnings Distribution: Effects of the Domestic Production Activities Deduction." Finance and Economics Discussion Series 2021, no. 077 (2021): 1–85. http://dx.doi.org/10.17016/feds.2021.081.

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This paper investigates how corporate tax changes affect workers’ earnings. We use a dataset of U.S. worker-level W-2 filings matched with corporate tax returns and study the implementation of the Domestic Production Activities Deduction (DPAD). We find the DPAD tax rate reduction has a substantial effect on the distribution of annual wage earnings within a firm. Earnings of workers at the top of their firm’s earnings distribution rise relative to those at the bottom of the distribution. We estimate a semi-elasticity of average earnings of 1.1 with respect to the DPAD marginal tax rate reducti

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Jancenelle, Vivien E. "Organizational Psychological Capital During Earnings Conference Calls: Mitigating Shareholders’ Sell-Off in the Face of Earnings Surprises?" Journal of Leadership & Organizational Studies 25, no. 4 (2018): 469–80. http://dx.doi.org/10.1177/1548051818760770.

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Publicly traded firms release their earnings figures quarterly, and subsequently hold earnings conference calls where top managers can comment on firm strategy. Markets are particularly sensitive to earnings surprises, and conference calls are becoming an increasingly useful tool capable of mitigating shareholders’ negative reactions to surprises on earnings. This article argues that top managers who cue organizational-level positive psychological capital (PsyCap) are likely to mitigate investors’ reactions unanticipated changes in earnings. The developed hypotheses draw on arguments from the

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Abdul Rahman, Rahayu, Normah Hj Omar, Asheq Rahman, and Ruhaini Muda. "Islamic ethical values of corporate top leadership and real earnings management." International Journal of Law and Management 60, no. 3 (2018): 869–84. http://dx.doi.org/10.1108/ijlma-03-2017-0029.

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Purpose This paper aims to study the roles of Muslim CEO, Muslim Chairman and Muslim board of directors in mitigating earnings management via real activities manipulation. Design/methodology/approach In total, 656 firm year-observations from 2007 to 2014 of Malaysian Top 100 firms listed on Bursa Malaysia is used to examine the relationship between real earnings management (REM) and the religious ethical values of Muslim top leadership of the firms. Findings The study provides evidence that there was no significant relationship between ethical values and REM measures among Muslim top corporate

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Hsieh, Yu-Ting, Tsung-Kang Chen, Yi-Jie Tseng, and Ruey-Ching Lin. "Top Management Team Characteristics and Accrual-Based Earnings Management." International Journal of Accounting 53, no. 4 (2018): 314–34. http://dx.doi.org/10.1016/j.intacc.2018.11.004.

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Jung, Philip, and Moritz Kuhn. "Earnings Losses and Labor Mobility Over the Life Cycle." Journal of the European Economic Association 17, no. 3 (2018): 678–724. http://dx.doi.org/10.1093/jeea/jvy014.

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Abstract Large and persistent earnings losses following displacement have adverse consequences for the individual worker and the macroeconomy. Leading models cannot explain their size and disagree on their sources. Two mean-reverting forces make earnings losses transitory in these models: search as an upward force allows workers to climb back up the job ladder, and separations as a downward force make nondisplaced workers fall down the job ladder. We show that job stability at the top rather than search frictions at the bottom is the main driver of persistent earnings losses. We provide new em

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Gosnell, Thomas F., Andrea J. Heuson, and Robert E. Lamy. "Bank Stock Returns And Quarterly Earnings: Price Responses To Imminent Earnings Announcements." Journal of Applied Business Research (JABR) 11, no. 2 (2011): 135. http://dx.doi.org/10.19030/jabr.v11i2.5883.

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Numerous studies have documented that most of the stock price reaction to earnings announcements have occurred by the time the earnings information is made public. This study considers stock price reaction during the time period between the end of the accounting calendar when the forthcoming earnings information is ostensibly available to top management and the earnings release date to measure anticipatory price responses to imminent quarterly earnings announcements. Using bank stocks, the results indicate that portfolios composed of banks that eventually announce improved earnings show signif

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Sousa Andrade, João, Adelaide Duarte, and Marta C.N. Simões. "Earnings and education in Portugal, 1985-1991." International Journal of Social Economics 41, no. 7 (2014): 586–608. http://dx.doi.org/10.1108/ijse-04-2013-0081.

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Purpose – The purpose of this paper is to examine the distributions of earnings and education in Portugal in the early years of European integration, 1985 and 1991, a period when Portugal experienced strong nominal convergence following EU accession. Design/methodology/approach – The paper explores the information provided by relative distribution analysis and covariate (education) decomposition to study the dynamics of the earnings distribution since these methodologies allow for the identification of polarization patterns that might have occurred over the period. More standard methodological

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Bryan, David B., and Terry W. Mason. "Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations." Accounting Horizons 34, no. 4 (2020): 33–56. http://dx.doi.org/10.2308/horizons-18-060.

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SYNOPSIS This study proposes that auditors incorporate earnings volatility into their risk assessments such that volatility is associated with auditor resignations. Because volatile earnings are less predictable, they create larger deviations from the auditor's expectation of earnings and could increase auditor risk assessments. Higher earnings volatility could also signal underlying conditions that increase risk because accounting estimates become less reliable. Alternatively, auditors may perceive lower earnings volatility as riskier if auditors view it as an indication of more earnings mana

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Yeung, Wing Him, and Camillo Lento. "Stock price crash risk and unexpected earnings thresholds." Managerial Finance 44, no. 8 (2018): 1012–30. http://dx.doi.org/10.1108/mf-08-2017-0312.

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Purpose The purpose of this paper is to examine stock price crash risk (SPCR) as a function of meeting or missing three earnings thresholds – reporting a profit (earnings level), reporting an earnings increase (earnings change) and meeting analysts’ forecasts (earnings expectation). Design/methodology/approach The authors rely upon the research design of Herrmann et al. (2011) to identify the incremental impact of the earnings level and earnings change benchmarks on SPCR, after controlling for the effects of meeting or missing analysts’ expectations. Findings The authors find that meeting anal

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Byun, Sanghyuk, Youngjoo Lee, and Ohjin Kwon. "The Effect Of Abnormal Pay Dispersion On Earnings Management." Journal of Applied Business Research (JABR) 32, no. 2 (2016): 687. http://dx.doi.org/10.19030/jabr.v32i2.9604.

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This study examines the effect of the abnormal pay dispersion on earnings management. Prior studies find that pay dispersion among top executives affect firm performance and executive turnover. We expect that abnormal pay dispersion among top executives affects financial reporting practice as well as firm performance and turnover and provide evidence of positive association between abnormal pay dispersion and earnings management. This result suggests that executives are more likely to be engaged in earnings management to increase their compensation when they feel unfairness from the relative l

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Drechsel-Grau, Moritz, Andreas Peichl, Kai D. Schmid, Johannes F. Schmieder, Hannes Walz, and Stefanie Wolter. "Inequality and income dynamics in Germany." Quantitative Economics 13, no. 4 (2022): 1593–635. http://dx.doi.org/10.3982/qe1912.

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We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades. Combining personal income tax and social security data allows us—for the first time—to offer a complete picture of the distribution of annual earnings in Germany. We find that cross‐sectional inequality rose until 2009 for men and women. After the Great Recession, inequality continued to rise at a slower rate for men and fell slightly for women due to compression at the lower tail. We further document substantial gender differences in average earnings and inequality over the life

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Larrimore, Jeff, Jacob Mortenson, and David Splinter. "Earnings Business Cycles: The Covid Recession, Recovery, and Policy Response." Finance and Economics Discussion Series 2023-004 (January 2023): 1–18. http://dx.doi.org/10.17016/feds.2023.004.

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Using a panel of tax data, we follow the earnings of individuals over business cycles. Compared to prior recessions, the Covid policy response and recovery were far more progressive. Among workers starting in the bottom quintile, median real earnings including fiscal relief increased 66 percent in 2020 and earnings increases offset relief decreases in the 2021 recovery. After the prior two recessions, this measure had decreased by 24 percent. Among those starting in the top quintile, median and average real earnings were approximately unchanged. This difference from prior recessions is largely

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Kotakorpi, Kaisa, and Tuomas Matikka. "Revenue-maximizing top earned income tax rate in the presence of income-shifting." Nordic Tax Journal 2017, no. 1 (2017): 100–107. http://dx.doi.org/10.1515/ntaxj-2017-0007.

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Abstract We provide an analysis of the revenue-maximizing top earned income tax rate for a country with one of the highest levels of earnings taxation in the world, Finland, and compare it to the current level of taxation. We account for the effect of income-shifting possibilities in the calculations and find that the current top tax rate on earnings in Finland is likely to be below the revenue-maximizing rate. We provide an explicit account of assumptions behind the Laffer curve calculations and demonstrate that policy conclusions depend critically on non-trivial choices regarding, for exampl

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Kou, Mian. "Heterogeneity of Top Management Team and Earnings Management: An Empirical Analysis of A-Share Listed Companies during 2010-2017." E3S Web of Conferences 292 (2021): 02021. http://dx.doi.org/10.1051/e3sconf/202129202021.

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The behavior of corporate earnings management is an important factor restricting the development of the industry. Based on the senior echelon theory, TMT’s demographic characteristics such as the cognitive basis, observation, values and other characteristics, affect their strategic decisions, and thus affect the company’s performance and development of the industry. This paper selected 3588 listed companies from 2010-2017 using the revised Jones model to measure the earnings management degree of listed companies, and analyzed the impact of senior management team members on enterprise earnings

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Kontesa, Maria, Lee Sia Chai, Rayenda Khresna Brahmana, and Sisca Contesa. "Do Female Directors Manipulate Earnings?" Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 2 (2020): 141. http://dx.doi.org/10.24843/jiab.2020.v15.i02.p01.

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This study aims to examine the effect of female directors in firm’s earnings management for a sample of 263 Malaysian listed firms over 2013-2017 period. After running a robust panel regression, the result of this study shows that firm that have higher participation rate of women in the boardroom will have a higher tendency of manipulating earnings. The reason why there is a significant relationship between female directors and earnings management might be caused by the corporate culture pressure on women. The findings provide insight for industry and policymakers on the impact of gender diver

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Bowlus, Audra, Émilien Gouin-Bonenfant, Huju Liu, Lance Lochner, and Youngmin Park. "Four decades of Canadian earnings inequality and dynamics across workers and firms." Quantitative Economics 13, no. 4 (2022): 1447–91. http://dx.doi.org/10.3982/qe1846.

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This paper studies the evolution of individual earnings inequality and dynamics in Canada from 1983 to 2016 using tax files and administrative records. Linking individual tax filers to their employers (and rich administrative records on firms) beginning in 2001, it also documents the relationship between the earnings dynamics of workers and the size and growth of their employers. It highlights three main patterns over this period: First, with a few exceptions (sharp increase in top 1% and declining gender gap), Canada has experienced relatively modest changes in overall earnings inequality, vo

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Ismail, Ramlee, and Marinah Awang. "Quality of Malaysian teachers based on education and training." Quality Assurance in Education 25, no. 3 (2017): 303–16. http://dx.doi.org/10.1108/qae-06-2016-0032.

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Purpose The purpose of this paper is to investigate how the quality of teachers based on education and training provided under new reform policies in Malaysia affects their earnings outcomes. The study conducted a benefit and returns analysis guided by human capital theory. Design/methodology/approach The study used survey research methods to investigate human capital formation in the teaching profession using teachers’ qualifications, benefits and private rate of returns as key variables in the estimation. Findings Earnings and experience levels were highly correlated with teachers’ education

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Stanovnik, Tine, and Miroslav Verbič. "Earnings inequality and tax progressivity in Slovenia, 1991–2009." Acta Oeconomica 63, no. 4 (2013): 405–21. http://dx.doi.org/10.1556/aoecon.63.2013.4.1.

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This paper analyses the distribution of employee earnings in Slovenia in the period 1991–2009. The analysis is based on large samples from the personal income tax (PIT) files. According to the Gini coefficient, increases in earnings inequality were moderate; however, relatively large increases in the shares accruing to the top 5% and top 1% of employees did occur. Inequality of employees’ after-tax earnings (i.e. net of employee social contributions and PIT) remained fairly stable in this time period, due to the increasing progressivity of PIT, as shown by the Kakwani index of progressivity. I

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