Authors:Elias Ilin; Ellyn Terry Abstract: In this paper we develop a novel method to project location specific life cycle wages for all occupations listed in the Bureau of Labor Statistics Occupational Outlook Handbook. Our method builds on the commonly used Mincer equation and improves it by providing a more nuanced relationship between years of experience and wages while also incorporating occupation and location specific factors. Our method consists of two steps. In the first step, we use individual level data from the Current Population Survey (CPS) to estimate the average number of years of experience associated with each percentile of the wage distribution. In the second step, we map this estimated average years of experience to the wage level percentiles reported in the Occupational Employment and Wage Statistics (OEWS) data for each occupation and area. Finally, we develop a model capable of projecting the trajectory of wages across all possible years of experience for each occupation in the OEWS data. PubDate: Mon, 16 May 2022 21:25:51 -070
Authors:Kawsar Jahan; Soniya Akter Abstract: The aim of the study is to measure the extent of the Corporate Social Responsibility Disclosure (CSRD) revealing practices of the listed banks in Bangladesh and investigate the potential impacts of pandemic period and bank specific attributes on CSR disclosures on the basis of the contemporary data from 2015-2020. The study is directed with content analysis of 30 listed banks in Bangladesh during the period of 2015-2020 generating 180 sample year observations to break down the components that influence the CSR reporting of the listed banks. The study finds that CSR disclosure index decreases at 71% in 2020 and it is clearly stated that pandemic poses a significant impact on CSR reporting. This study also indicates firm age, leverage, independent director, foreign ownership have significant effects on CSR disclosure index. On the other hand, banks' profitability, bank size and institutional ownership have insignificant relationship with corporate social responsibility disclosure index (CSRD). This study will play a significant role to find out the determinants of CSR disclosures and help the authority to give more attention on CSR reporting after post pandemic phase to tackle down the pandemic challenges and crises. PubDate: Thu, 12 May 2022 17:20:02 -070
Authors:Khaled Mohammed Alqahtani Abstract: There is no doubt that the significant role of strategy played in every company, whether it is a small business or a large corporation. However, the strategy implementation of enterprises in Saudi Arabia has received less attention. Owing to growing public demands and government’s initiatives, manufacturing industry in Saudi Arabia has been regarded as a key sector in strengthening the Kingdom’s economic position. Therefore, this paper looks at the strategies adopted by Saudi firms in the manufacturing sector, detailing their corporate-level strategy and business-level strategy. Given an explanation of such strategies, this study aims to evaluate their strategy implementation in terms of success or failure. 62 enterprises from different manufacturing fields in Riyadh are randomly selected as research sample. The data is collected through both structured questionnaires and semi-structured interviews. PubDate: Tue, 26 Apr 2022 00:00:00 -070
Authors:Madelle Conales Abstract: This research reviews the progress of the “dividend puzzle” in the finance literature. The article tracks the theoretical evolution of dividend policy and its conceptual and practical differences throughout the years. As such, this paper gives an updated literature discussion on the dividend policies of corporations, its impact to investor preferences, and the linkage to corporate taxes. This literature review implies that the “dividend puzzle” remains unsolved and continues to be an intriguing subject matter as academicians and practitioners alike cannot exactly explain the behavior of investors and corporations as seen in the decades of corporate dividend policies. Furthermore, this article ends with a brief update regarding Philippine’s new Corporate Tax Law (CREATE Law) and author’s brief perspective on dividend policies. PubDate: Sat, 23 Apr 2022 18:49:44 -070
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