Revenus et niveaux de bilinguisme écrit et oral : les hommes québécois en 1971

This paper examines the roles of second language oral and written skills in the determination of the earnings of a sample of Quebec men in 1971. A log-linear earnings equation is used with education and experience as additional independent variables. The main results are that it is preferable to measure language skills as precisely as possible and that both oral and written skills play a role in the earnings determination equation, but the former more so.

Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama?

Academics said that earnings management and conservatism literatures are two different topics. Conservative accounting is different from earnings management in earnings determination. However, other academics claim that it is difficult to differentiate earnings management from conservatism in accounting. Both concepts have the same idea that manager can use their judgement to influence financial reporting, that is discretionary accrual. The purpose of this article is bridging this two stream by looking interaction between earnings management and conservatism in accounting.