Executive incentive compensation and earnings manipulation in a multi-period setting

Article Abstract:

The theory of earnings management involving the link between earnings manipulation and equity securities trading is discussed. The third variable involved is the payment of managers in the form of equity securities and bonuses. It is shown that the choice by the owner of the type of compensation plan for the manager affects the tendency to manipulate the financial report. Furthermore, insider trading has been found to be a good indicator of earnings manipulation.

Research, Securities, Compensation management, Executives, Executive compensation

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The demand for work-loss days due to illness

Article Abstract:

The demand for work-loss days due to illness has been found to decline with its price. Education and age are inversely related to the number of work-loss days demanded. Incidence is higher for women and technical workers while ethnic orientation shows no bearing on the rate of demand. The study is relevant for designing labor contracts that would fairly balance these factors for optimal productivity.

Economic aspects, Labor contracts, Workers, Sick leave

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Does inequality of labor earnings emerge in young days or later? Labor earnings dynamics and learning about individual ability in heterogeneous society

Article Abstract:

Issues are discussed regarding influences on the inequality of labor earnings in heterogeneous and homogeneous societies, and at what stage in the earning cycle they emerge. These labor earnings patterns are presented within the context of observations in the US, Japan, Germany and the UK.

Social aspects, Environmental aspects, Labor economics, Wages, Wages and salaries, Income

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