endogeneity. Findings – Results show that in a static panel data model, the income statement items have a lower explicative power … differences reduces the explicative power of the income statement and working in levels could be inconsistent if it is impossible … – It is important to evaluate whether the income statement can (or cannot) explain the financial position of a firm. Also …

this to 1978‐1995 data for 143 countries, subdivided into four income groups, and compares the results with those from … income groups except the lower‐middle income economies. Briefly considers other applications for MHD and avenues for further …

for income‐increasing earnings management, income‐decreasing earnings management and specific contexts, e.g. financial … income up rather than down; and identifies some opportunities for further research.  …

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 … would tax income trusts at the trust level. While the ARs are negative and very significant on the first and second trading … Government that the corporate income of Canadian income trusts would be taxed at the trust level. Design …

“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 …