Gender earnings gap among the youth in Malawi

While young women's engagement in economic activities is an essential component of development, gender gaps are still commonly observed worldwide and especially in developing countries like Malawi. This study introduces recent data to provide new evidence for a sub‐Saharan country that has yet been closely examined. Using the International Labour Organization's School‐to‐Work Transition Survey (ILO SWTS) individual‐level data, I examine the gender earnings gap among the youth in Malawi by conducting Mincer earnings regressions with Heckman selection correction and applying Blinder–Oaxaca decomposition methods. I find that young women in Malawi earn significantly less than young men and that women are significantly less likely to engage in income‐generating work activities. Also, substantial unadjusted gender earnings difference in Malawi is overwhelmingly due to differences in returns. Moreover, detailed decomposition results show that gender differences in work‐related individual characteristics and firm characteristics also contribute to the gender earnings gap. The results suggest that any effort to reduce the gender earnings gap should involve improved access to education as well as better workplaces for women.     

Occupational Segregation and Gender Wage Differentials: Evidence from Malaysia

In Malaysia, the participation of women in the labor market has increased over time. However, occupational segregation and wage differentials continue to be prevalent between men and women in the labor market. The present paper investigates gender‐related occupational segregation and wage differentials based on data collected from 7135 working households in Peninsular Malaysia in 2011. The wage decomposition model introduced by Brown et al. (1980) is used to examine the determinants of gender‐related wage differentials. The results suggest that differences within occupations account for the largest portion of the wage gap between men and women. The results also indicate that wage discrimination within occupations plays an important role in the gender wage gap, while sample selection bias plays an important role in the examination of gender wage gaps.     

Gender Discrimination and Worker Selectivity: A Comparison of the Self-employed and Wage Earners

This study compares the size and nature of the gender earnings differentials for the self-employed and wage earners in Korea, taking into account the workers’ self-selection of each employment type. The two-stage estimates of the earnings equation, corrected for worker selectivity, are used to decompose the gender earnings differentials into productivity-related and discriminatory factors. Our results suggest that the size of the gender earnings gap is larger in the wage sector than in the self-employment sector, but not by large margin, and so is the discrimination effect when not controlled for worker selectivity. With worker selectivity controlled, the discrimination effect is greatly intensified in the wage sector, while it becomes not significant in the self-employment sector. These findings imply that the observed gender earnings gap in the wage sector is largely ascribed to discrimination against women, while the gender earnings gap in the self-employment sector is mostly due to productivity difference that, in part, is caused by worker selectivity.     

Inequality of Opportunity in China's Labor Earnings: The Gender Dimension

This paper investigates the inequality of opportunity in China's labor earnings, defined as the component of inequality determined by personal circumstances that lie beyond the control of an individual, of which gender is one, as opposed to the component determined by personal efforts. Using the Survey of Women's Social Status in China (2010), we measure the share of inequality of opportunity in the total inequality of individual labor earnings for people aged 26–55 years, and separately for six birth cohorts and for female and male subsamples. Gender is revealed as the single most important circumstance determining nationwide individual labor earnings, with one's region of residence, father's occupation, father's education, birth cohort and holding rural or urban hukou also playing significant roles. A further investigation into the roles of circumstances and personal efforts (including education level, occupation, Communist Party membership, migration and marital status) confirms that circumstances play an alarmingly high role in shaping labor earnings distribution in China, and reveals notable gender differences that cannot be attributed to personal effort alone. These results provide the basis for recommending ways to improve gender equality of opportunity in the future.     

Gender,occupation, or workplace: what mattered for the gender gap in the Swedish tobacco industry?

Abstract

Historical studies on earnings differentials are largely based on group data and much less so on micro-level data. We use detailed information from a nationwide survey that matches employers and employees and covers the entire tobacco industry in Sweden in 1898. When comparing the labour market outcomes of women to those of men, we find that the cost of being female varied across branches, which contributed to the overall earnings gap in the industry. Earnings differentials reflect horizontal as well as vertical segregation. Female workers were concentrated in the low-skilled segments of tobacco work but were not kept out of the skilled and better paid segments. Alongside with this, there are indications of a glass ceiling pattern; gender mattered more at the top of earnings distribution than at the bottom deciles. Where men and women actually performed the same tasks, gender mattered less for earnings, but due to segregation this was not the situation for all workers.     

盈余管理:动因分析与减少对策

盈余管理是公司管理层为实现自身效用或公司市场价值最大化等目的,进行会计政策的选择,从而调节公司盈余的手段。在我国特定的资本市场环境下,盈余管理的负面作用远远涵盖其正面作用,上市公司过多的盈余管理行为导致会计信息严重失真,有碍于资本市场资源配置功能。本文从我国上市公司盈余管理动因分析入手,提出了减少上市公司盈余管理行为的对策。     

国际竞争情报的发展对我国企业的启示

盈余管理就是企业管理当局在遵循会计准则的基础上 ,通过对企业对外报告的会计收益信息进行控制或调整 ,以达到主体自身利益最大化的行为。其终极目的在于获取私人利益 ,具体目的为筹资、避税、获取政治资本以及规避债务契约约束等。盈余管理有诸多表现形式 ,可以通过完善会计     

Employee Attitudes,Earnings and Fixed-Term Contracts: International Evidence

We explore the relationship between employee attitudes, earnings and fixed-term contracts using data from the British Social Attitudes Survey and International Social Survey Programme. We find that workers employed under such contracts receive significantly lower earnings than their permanent contract counterparts, even after controlling for a plethora of personal and job characteristics. This may be indicative of wage discrimination against fixed-term contract employees. Our results also allude to possible asymmetries in the role of education across this two-tier system, with educational attainment playing a more prominent signaling role in the case of ‘permanent’ contract employees. We also find significant evidence of attitudinal effects, with workers employed on permanent contracts more likely to be both satisfied and secure with their job, but also more likely to find work stressful and exhausting and, perhaps as a consequence, to engage in absence. JEL no. J24, J31, J33     

Occupational Segregation and its Effect on Estimates of the Gender Wage Differential: Evidence from Brunei

This paper investigates the impact of the different occupational distributions of the gender groups on the gender wage differential in Brunei. We disaggregate occupational differences into explained and unexplained portions as this can provide better estimates of across-occupation and within-occupation wage differentials. Using data from the Brunei 1995 Labor Force Survey report, results indicated that the gender wage difference is approximately 60%. Unlike other studies, it is found that in Brunei the unexplained portion of occupational segregation has had an impact on gender wage differentials and accounts for approximately one-third of the observed gap. Interestingly, the unexplained component of the within-occupation gap is relatively less than in some developed economies. This is attributed to the effects of the large public sector in Brunei and its regulated pay scales.     

Declining rates of return to education: evidence for Indonesia

In 1977, American labour economist Richard Freeman documented a fall in the return to education in the US, and attributed it to the expansion of the country's education sector. This article shows, similarly, that the returns to education in Indonesia generally declined between 1993 and 2007–08, following the large-scale expansion of the sector. The changes, however, were reasonably modest, and sometimes differed between males and females. This suggests that both recent growth in the education sector (which by itself could depress the return to education) and uneven growth across the Indonesian economy (which could differentially increase demand for graduates at various levels of education) have played a role in determining the pattern of change over time in the profitability of education in Indonesia.     

商誉信息系统:基于新超额收益论的计量模式

文章评述了商誉会计理论的发展和演变,揭示了商誉的外购误区,明确了商誉的自创本质,并将自创商誉划分为＂外围商誉＂和＂核心商誉＂,进而指出会计计量的重心应当指向＂核心商誉＂。在新超额收益论下,文章提出转化＂外围商誉＂,评估＂核心商誉＂的计量模式,并对＂核心商誉＂提出＂先定性,后定量＂的评估思路。     

Flying Ducks? Girls’ Schooling in Rural Vietnam: A Revisit

In Vietnam, girls are colloquially referred to as 'flying ducks' as they are regarded as a loss to the family upon marriage. Using the Vietnam Living Standards Surveys of 1992–1993 and 1997–1998, the method of Doiron and Riddell (1994) is applied to decompose the probability gap of being in school to explore gender differences in children's education and changes over time. The unexplained component is found to account for most of the observed gender probability gap in each period. Over time, however, the gap has narrowed. The explained component (namely, household income and children's involvement in housework or work activities) contributes to the narrowing gap. Cutting the indirect cost of education for girls (forgone contribution in work and housework) is crucial in ensuring girls have the same education opportunities as boys do.     

基于会计稳健性的董事会治理结构与盈余质量研究

本文在市场有效的假设前提下,基于决策有用的信息观,选择会计稳健性作为计量指标,通过实证研究分析了董事会治理结构对盈余质量的影响。研究证实董事会治理结构的确影响稳健性的程度,会促进会计盈余更加“稳健”或更加“激进”。其中,董事会规模对盈余质量的影响主要是通过影响独立董事的作用发挥得以体现,独立董事与盈余质量的关系存在状态依存性,专业委员会对盈余质量的提升作用非常有限。