Polish immigrants and their children in Canada and Sweden, employment status and income patterns

Using a combination of logit, and OLS regressions we ask if the labour force outcomes for Polish immigrants differ across two immigration policy regimes (Canada and Sweden). Specifically, we compare the employment and earnings prospects of Polish immigrants and their children in Canada and Sweden using data that is similar in quality and timing. We find that in general, Polish immigrants, while facing substantial penalties compared to native-born workers fare better in Canada than in Sweden in terms of employment and income. As expected, second generation Poles fare much better than their immigrant counterparts in terms of employment and earnings differentials and have similar outcomes to the native-born majority in both countries. Membership in the EU fundamentally changed migration flows from Poland. In light of this we also look at how post-2004 Polish migrants have fared in both Canada and Sweden.

Wage Differentials in Malaysia: Public Employment, Gender, and Ethnicity

The study examines the earnings differentials between the public and private sector in the Malaysian economy in terms of the moderations of the gender and ethnic wage differences in the public sector. The study uses the annual earnings from the Salaries and Wages Survey for 2011 and 2016. The key findings are that public employees are paid higher wages compared with private sector employees and the overall gender and ethnic wage differentials have declined in recent years. We also find that both gender and ethnic wage differentials are much smaller in the public sector.

Occupational Social Class and Earnings Inequality in Europe: A Comparative Assessment

While there is renewed interest in earnings differentials between social classes, the contribution of social class to overall earnings inequality across countries and net of compositional effects remains largely uncharted territory. This paper uses data from the European Union Statistics on Income and Living Conditions to assess earnings differentials between social classes (as measured by ESeC) and the role of between-class inequality in overall earnings inequality across 30 European countries. We find that there is substantial variation in earnings differences between social classes across countries. Countries with higher levels of between-class inequality tend to display higher levels of overall earnings inequality, but this relationship is far from perfect. Even with highly aggregated class measures, between-class inequality accounts for a non-negligible share of total earnings inequality (between 15 and 25% in most countries). Controlling for observed between-class differences in composition shows that these account for much of the observed between-class earnings inequality, while in most countries between-class differences in returns to observed compositional variables do not play a major role. In all these respects we find considerable variation across countries, implying that both the size of between-class differences in earnings and the primary mechanisms that produce these class differences vary substantially between European countries.

Intragenerational labor mobility in the Indian labor market

The present study contributes to the limited literature on labor mobility in India using the India Human Development Survey panel data for the years 2004–2005 and 2011–2012. We use three different tools, viz., transition matrices, multinomial logistic regression, and wage regressions for this study. The results show significant mobility across sectors in the economy. Mobility patterns among workers are found to differ significantly along the lines of gender, caste, education, wealth, and family background, among others. There is a distress-driven movement of workers. Significant earnings differentials exist across paid work statuses. The paper concludes with some policy suggestions.

Migration and Forsaken Schooling in Kyrgyzstan, Tajikistan, and Uzbekistan

Large international earnings differentials negatively impact human capital investments in migrant-origin countries. We find that three Central Asian migrant-sending countries—the Kyrgyz Republic, the Republic of Tajikistan, and the Republic of Uzbekistan—are facing a forsaken schooling phenomenon. Once completing their compulsory schooling, young people in these countries are forsaking additional schooling because of opportunities to migrate to high-paying low-skilled jobs in the Russian Federation. The countries face a loss in human capital formation.

SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses

SYNOPSIS This paper explores Securities and Exchange Commission comment letters that address firms' use of non-Generally Accepted Accounting Principles (GAAP) measures in 10-Ks, 10-Qs, and earnings releases. We investigate the determinants of firms' receiving non-GAAP comments and the revisions to non-GAAP reporting undertaken by these recipients. Firms that experience poor GAAP performance and emphasize non-GAAP measures are more likely to receive non-GAAP comments. Recipients of non-GAAP comments are more likely than other reviewed firms to abandon non-GAAP measures in future filings. When recipients of non-GAAP comments continue to report non-GAAP measures, they provide more justifications for the use and reduce the prominence of these measures. However, higher non-GAAP earnings and GAAP earnings differentials do not appear to attract non-GAAP comments. In addition, the amount of non-GAAP exclusions does not decrease after the receipt of non-GAAP comments. Overall, our findings suggest that non-GAAP comments are effective in deemphasizing non-GAAP measures. JEL Classifications: M41, M48.

Surplus Education and Earnings Differentials in Pakistan: A Quantile Regression Analysis

This study empirically investigates the effect of surplus education on the earnings distribution in Pakistan using quantile regression. The method of realized matches is used to measure the required level of education in each occupation from the Pakistan Social and Living Standards Measurement (PSLM) 2013-14 survey data. There is heterogeneity in returns to surplus education among overeducated workers. These returns are higher for workers at the upper half as compared to the lower half of the earnings distribution. Surplus education earns positive returns but less than the returns associated with the level of education required for jobs. Further, the difference in returns among the overeducated is higher than the difference in returns among workers who have the required education for the job. The findings imply that the surplus education factor is significant in explaining how education contributes in earnings differentials and inequality.