Estimating the influence of accounting variables change on earnings management detectionStandard earnings management detection is performed using two routes: real earnings management (connected with inventory and expenses manipulations) and accrual earnings management...
Gross profit analysis in bread mardonuts shop special scientific writing seminar.... Profit plan can be budgeted profit, the standard earnings or profits on the previous period....
The effects of differences in year-round, full-time labor market experience on gender wage levels in the united states... Our experience measure yields a dramatic improvement in the ability of standard earnings regressions to explain the variation in wages across individuals, especially for young women....
Opportunistic earnings management or performance-related effects? evidence from dividend-paying firms... Consistent with our proposition, we find that standard earnings management metrics have a stronger relation with performance trajectories than unexpected earnings at which firms' earnings management activities are supposedly...
