Purpose – The purpose of this paper is to show that the effects of industry regulation on worker earnings are … legislation opposed by the industry did not affect earnings growth relative to industries not subject to regulatory legislation …. Legislation supported by the industry led to slower relative earnings growth. Union wage differentials increased in industries …

Purpose – The purpose of this paper is to show that the effects of industry regulation on worker earnings are … legislation opposed by the industry did not affect earnings growth relative to industries not subject to regulatory legislation …. Legislation supported by the industry led to slower relative earnings growth. Union wage differentials increased in industries …

-based measures of earnings quality and cost of capital. Design/methodology/approach – The paper uses empirical data to determine … measures for the market's perception of earnings quality and the ex-ante cost of capital. The measures for 2001 (pre-SOX) are …'s perception of earnings quality has improved, while the firms' cost of equity capital has decreased. Research limitations …

and reported earnings quality for a sample of Big 4(5) client companies over a period from 2000 to 2005. Design … model. Findings – The paper finds that both expected and unexpected audit fees are associated with an increase in earnings …, are also associated with an increase in earnings quality. The association is, in some analyses, significant for the post …

‐based measures of earnings quality and cost of capital. Design/methodology/approach – The paper uses empirical data to determine … measures for the market's perception of earnings quality and the ex‐ante cost of capital. The measures for 2001 (pre‐SOX) are …'s perception of earnings quality has improved, while the firms' cost of equity capital has decreased. Research limitations …

and reported earnings quality for a sample of Big 4(5) client companies over a period from 2000 to 2005. Design … model. Findings – The paper finds that both expected and unexpected audit fees are associated with an increase in earnings …, are also associated with an increase in earnings quality. The association is, in some analyses, significant for the post …