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Are All Accounting Estimates Auditable? Some Evidence on Estimated Returns in Pension Accounting
Menzefricke, Uli - 2016
accounting estimates of rates of return on pension assets over ten consecutive years (2001-2010). We find that the point … accounting that arises from relying on unauditable estimation processes. These findings do not support recent changes to the … the usefulness of financial reporting by adding to estimation uncertainty in the accounting for pension costs. However …
Persistent link: https://www.econbiz.de/10013001418
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Do U.S. Corporations Hire U.S. Educated Skilled Immigrants to Lower their Labor Costs? Evidence from the Audit Industry
Aobdia, Daniel - 2018
Immigrants receiving advanced educational degrees in the U.S. play an increasingly important role in the U.S. economy. Visa regulation concerning their employment by U.S. corporations, however, is a subset of the overall H-1B visa policy that has remained largely unchanged over the last 25 years...
Persistent link: https://www.econbiz.de/10012933503
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Determinants and consequences of quantitative critical accounting estimate disclosures
Glendening, Matthew; Mauldin, Elaine G.; Shaw, Ken W. - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 189-218
Persistent link: https://www.econbiz.de/10012121932
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Marketplaces and matching
Coles, Melvyn Glyn - In: International economic review 39 (1998) 1, pp. 239-255
Persistent link: https://www.econbiz.de/10001236202
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Successful employer search? : an empirical analysis of vacancy duration using micro data
Andrews, Martyn J.; Bradley, Steve; Upward, Richard - In: Economica 75 (2008), pp. 455-480
Persistent link: https://www.econbiz.de/10003742003
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Vacancy duration and wages
Bassier, Ihsaan; Manning, Alan; Petrongolo, Barbara - 2023
Persistent link: https://www.econbiz.de/10014389214
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Skill demand and wages : evidence from linked vacancy data
Ziegler, Lennart - 2021
matched to administrative data on employment spells of eventual hires. Accounting for education, work experience, and firm and …
Persistent link: https://www.econbiz.de/10012583545
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Uncertainty and firms' labour decisions : evidence from European countries
Martinez-Matute, Marta; Urtasun, Alberto - 2020
Uncertainty affects employers' decisions on labour workforce, as it does on capital. We exploit differences on how firms adjust their labour work-force when uncertainty increases. Using data from the Wage Dynamic Network Survey for 25 European countries, we first construct, opposite to usual...
Persistent link: https://www.econbiz.de/10012284895
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Vacancy Duration and Wages
Bassier, Ihsaan; Manning, Alan; Petrongolo, Barbara - 2023
We estimate the elasticity of vacancy duration with respect to posted wages, using data from the near-universe of online job adverts in the United Kingdom. Our research design identifies duration elasticities by leveraging firm-level wage policies that are plausibly exogenous to hiring...
Persistent link: https://www.econbiz.de/10014343851