over various time frames and shows that clients have more income decreasing accruals as the investigation takes place …

/risk to suggest that a high level of growth opportunities may encourage managers to use income reducing accruals. Tests this …

liability firms would convert to business income trusts, and to test the robustness of the tax motive as the primary determinant … Government that the corporate income of Canadian income trusts would be taxed at the trust level. Design … conversion announcement and the announcement that the corporate income of Canadian income trusts would be taxed at the trust …

“social Pareto criterion” and considers its implications for income redistribution policies. Argues that the related … asymmetric but rotating value function) to resolve this and properly measure the welfare effects of income redistribution.  …

This research examines the money ethic scale (budget, evil, equity, success, and motivator), self‐reported income … the female/male income ratio was 70.95 percent for American professors and 63.82 percent for Spanish professors. American … counterparts. Sex (male), factors budget, education, and work experience were predictors of American professors’ income, while work …

Income multipliers are commonly used in the valuation of income streams. All income dollars, however, are not alike …, and investors make distinctions based on the nature and source of the income. The income multiplier is adjusted for the … characteristics of the investment. The present study deals with major apartment buildings and concerns the estimation of income …

This study examined a mediating model of income and pay satisfaction with a direct path (income → pay satisfaction) and … an indirect path with two mediators (income → the love of money → pay equity comparison → pay satisfaction). Results of … path was eliminated, income contributed positively to pay satisfaction. We then tested the model across two moderators …

Purpose – The purpose of this paper is to verify whether the disclosure of other comprehensive income has effectively … finance and insurance categories, those with incomplete data and samples whose other comprehensive income is zero. Findings … – The results show that other comprehensive income has played an important role in all comprehensive income and …