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Persistent link: https://www.econbiz.de/10005669953
research shows accruals enable managers to improve on cash flows as a mesure of firm performance. However, since accruals … provide managers with a means of managing reportedearnings, previous research also documents evidence of opportunistic accrual …
Persistent link: https://www.econbiz.de/10005671984
Unions compress the wage distribution among workers covered by union contracts. We ask whether unions also have an effect on the mangers of unionized firms. To this end we collected and assembled data on unionization and managerial pay within firms and industries in the US and across countries....
Persistent link: https://www.econbiz.de/10005780896
Have the lessons of the Enron case actually led to a radical transformation of the educational practices and content of accounting education in Europe? Nothing could be more uncertain. This paper studies the consequences of the Enron affair on accounting education in Europe. The Enron affair is...
Persistent link: https://www.econbiz.de/10005754553
This paper elaborates on the criteria derived from economic analysis to fix when the post-socialist economic transition will end up. The fifth European Union enlargement is more a symbol than such a criterion, since the new member states will wait during a second transition period until enjoying...
Persistent link: https://www.econbiz.de/10005819387
This paper examines the gender gaps in employment and wages among top- and lower-level managerial employees in a recent … sample of Czech firms. Unlike the existing analyses of managerial gender pay gaps, we acknowledge the adverse consequences of … based on a matching procedure. Only 7% of top-level Czech managers are women and their wages are about 20 percent lower even …
Persistent link: https://www.econbiz.de/10005791532
Persistent link: https://www.econbiz.de/10015071469
We study business uncertainty in high- versus low-volatility environments by surveying over 31,000 managers across 41 … new facts. (1) Subjective uncertainty and realized volatility both decline with GDP per capita. (2) Managers underestimate …
Persistent link: https://www.econbiz.de/10015071152
Persistent link: https://www.econbiz.de/10015072475
Work is focused on a gas company that wishes to develop a better understanding of its safety culture and identify potential enhancement opportunities. The hypothesis that emerged from an exploratory phase of work suggests that the corporate restructuring initiated four years ago, which has...
Persistent link: https://www.econbiz.de/10010898775