In this article we use panel-estimation techniques to calculate discretionary accruals (DAC) and to produce a better understanding of the nature of the relation between debt and earnings management. Consistent with the transparency hypothesis (which suggests that diversification increases the...

Purpose The purpose of this paper is to analyze the causality between job mobility status, occupational career and wage growth. First, it will be verified whether the type of job-to-job mobility has some influence on the occupational mobility and, second, whether the type of occupational change...

R<sc>uiz</sc> A. C. Geographical mobility and potential wage gain of immigrants within Spain, <italic>Regional Studies</italic>. Geographical mobility of workers within countries can be a means of equilibrating regional economic disparities. Within this context, a relevant topic is the mobility of foreign workers in the...

Purpose – The aim of this paper is to offer new empirical evidence for Spain about the transition into self-employment or paid employment of potential entrants to the labor market and their duration in both segments of the market. Design/methodology/approach – The econometric methodology...

Purpose – One of the major contributions of the literature on human capital has been to demonstrate the role of schooling as a determinant of wages. However, the exact size of the effect on wages and how it should be estimated remain a source of both theoretical and empirical debate. This...

Purpose – The purpose of this paper is to shed knowledge about the relationship between the inter-firm job mobility and the occupational transitions in Spain during the last years. In particular, it is tested whether if the type of job-to-job mobility (voluntary or involuntary) has some...

Purpose: This article focuses on the Spanish labour market, and its primary objectives are to analyse the factors determining the ICTs usage at workplace, and examine how the workers' e-skills match with the job tasks requiring ICTs. Furthermore, it will explore whether doing ICTs training...