This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by...

Though monthly income cannot be expected to be an accurate measure of annual income, it may nevertheless lead to an acceptable classification of the households if it ranks them properly, from the poorest to the richest. To explore this issue, a question about monthly household income has been...

Measurement error can impact estimator precision, obscure estimated relationships between variables, and distort the estimated intertemporal behavior of important economic characteristics. A commonly known model for measurement error assumes that measured income is the product of true income and...

Using representative microdata from the German Socio-Economic Panel Study (SOEP), we show that the welfare measure choice has a substantial impact on the degree of welfare-related health inequality. To assess the sensitivity of welfare-related health inequality measures, we combine a unique set...

We show that the choice of the welfare measure has a substantial impact on the degree of welfare-related health inequality. Combining various income and wealth measures with different health measures, we calculate 80 health concentration indices. The influence of the welfare measure is more...

We show that the choice of the welfare measure has a substantial impact on the degree of welfare-related health inequality. Combining various income and wealth measures with different health measures, we calculate 80 health concentration indices. The influence of the welfare measure is more...

This paper introduces a series of augmentations to the Current Population Survey to allow for more accurate estimations of American poverty outcomes and a more fruitful integration of the U.S. into comparative research. The augmentations address three shortcomings in recent poverty research,...