Analysis of earnings and profits with recommendations

https://egrove.olemiss.edu/aicpa_guides/1197/thumbnail.jp

新規公開企業の利益調整行動と長期パフォーマンス

1. はじめに　2. 先行研究と仮説の設定　3. 裁量的会計発生高のリサーチ・デザイン　4. 裁量的会計発生高の分析結果　5. 長期株価パフォーマンスのリサーチ・デザイン　6. 長期株価パフォーマンスの分析結果　7. 裁量的会計発生高と長期パフォーマンスの関係(仮説との整合性)　8. 終わりに(結果の要約と今後の課題

IPO企業における利益調整と経営者の株式保有

１．はじめに ２．裁量的会計発生高による利益調整行動 ３．先行研究と仮説の設定 ４．分析方法（モデルとデータ）５．分析結果と仮説の検証 ６．プラスの裁量的会計発生高のみの分析 ７．おわり

決算発表の集中化が業績関連ニュースの報道に与える影響

2017年度第2回研究集会[2017年7月6日(木)]報告要

The limitations of employment as a tool for social inclusion

<p>Abstract</p> <p>Background</p> <p>One important component of social inclusion is the improvement of well-being through encouraging participation in employment and work life. However, the ways that employment contributes to wellbeing are complex. This study investigates how poor health status might act as a barrier to gaining good quality work, and how good quality work is an important pre-requisite for positive health outcomes.</p> <p>Methods</p> <p>This study uses data from the PATH Through Life Project, analysing baseline and follow-up data on employment status, psychosocial job quality, and mental and physical health status from 4261 people in the Canberra and Queanbeyan region of south-eastern Australia. Longitudinal analyses conducted across the two time points investigated patterns of change in employment circumstances and associated changes in physical and mental health status.</p> <p>Results</p> <p>Those who were unemployed and those in poor quality jobs (characterised by insecurity, low marketability and job strain) were more likely to remain in these circumstances than to move to better working conditions. Poor quality jobs were associated with poorer physical and mental health status than better quality work, with the health of those in the poorest quality jobs comparable to that of the unemployed. For those who were unemployed at baseline, pre-existing health status predicted employment transition. Those respondents who moved from unemployment into poor quality work experienced an increase in depressive symptoms compared to those who moved into good quality work.</p> <p>Conclusions</p> <p>This evidence underlines the difficulty of moving from unemployment into good quality work and highlights the need for social inclusion policies to consider people's pre-existing health conditions and promote job quality.</p