Past performance and earning management: The moderating effect of employee relative earning

Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are contradicting results in the sign of the relationship between past performance and earning management. Another variable may moderate their relationship. Therefore, it is the purpose of this study to know if employee’s relative earning is the moderating variable in the relationship between past performance and earning management. One hundred thirty-five companies listed in Indonesia Stock Exchange were selected with the use of stratified random sampling. The data is analyzed using sub-group analysis followed by the Chow F test and the linear regression analysis. Earning management is the dependent variable, whereas past performance is the independent variable, and employee relative earning is the moderating variable. The null hypotheses were rejected. A significant negative association exists between past performance and earning management, while the employee relative earning was found to be the moderating variable. The effect of past performance to earning management increases as employee relative earning getting lower.

More Money, Less Housework? Relative Resources and Housework in the Czech Republic

The article explores the association between housework, earnings, and education. In contrast to the majority of existing studies from Western countries, this article tests the bargaining theory in the Czech Republic. Given the high female labor force participation coupled with a tendency for women to drop out of the labor market for several years after childbirth, the country provides an interesting context to test the theory. Using data from the first wave of the Czech Household Panel, we apply multilevel mixed-effect regressions and analyze the index expressing the relative division of housework between the male and female partners. We demonstrate that in this institutional context, economic factors such as the woman’s education and her absolute or relative earning have little explanatory power for the way housework is shared. Furthermore, we show that the man’s education is a better predictor of the division of housework than the woman’s education.

Husbands’ and Wives’ Relative Earnings

Whereas much research has explored the causes and consequences of the gender wage gap, far less has examined earnings differentials within marriage. This article contributes to this literature by utilizing the 2000 wave of the 1979 National Longitudinal Survey of Youth to examine variation in husbands’ and wives’ relative income by race/ethnicity, human capital, labor supply, and life stage. The author finds that Black women’s disproportionate concentration among high relative earning wives can be attributed more to their greater attachment to paid labor than to their husbands’ labor supply. Nonetheless, Black women’s odds of earning as much as or more than their husbands are greater than those of White women. In addition, unlike research on the motherhood wage gap more generally, the author finds that the impact of motherhood on women’s earnings relative to their husbands can be largely explained by mothers’ lower labor supply relative to their childless counterparts.

Husbands' Involvement in Housework: Effects of Relative Earning Power and Masculine Orientation

A survey of 138 husbands in dual-earner households examined factors influencing participation in two household tasks, cleaning and cooking. Path analyses showed that husbands were more involved in these tasks if they had a nontraditional view of masculinity and if they perceived little conflict between their work and family life. Also, the greater the wives' contribution to family income, the greater the husbands' participation in cleaning and cooking. Finally, a traditional view of masculinity tended to decrease involvement in household tasks by increasing the perception of conflict between work and home life.

The Relative Commercial and Operational Properties of Short-Range Transport Aeroplanes Powered by Turbine and Reciprocating Engines

There have recently appeared a number of papers and notes bearing on the merits of turbo-prop vis-a-vis turbo-jet transport aeroplanes, mostly exhibiting specific favour towards one type or the other, but disagreeing among themselves and all based upon investigations which, it is contended here, are incomplete.The basis used has invariably been a comparison of the relative direct operating costs per unit of weight (i.e. per passenger or per ton) per mile, and the relative earning capacities have not been considered. This, it is believed, is a serious omission which can only lead to a distorted assessment and erroneous conclusions.The author has been associated with a thorough-going investigation into the relative merits of twin-engined turbo-prop, turbo-jet, and reciproeating-engined aeroplanes, all designed on a strictly comparable basis to do, as far as the performance of suitable available engines would allow, the same job in terms of capacity payload and associated operational stage length, take-off and landing performance and one-engine-inoperative climb performance in given atmospheric and altitude conditions.