Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. The Institute for the Study of Labor (IZA) in Bonn is a local and virtual international research center and a place of communication between science, politics and business. IZA is an independent nonprofit organization supported by Deutsche Post Foundation. The center is associated with the University of Bonn and offers a stimulating research environment through its international network, workshops and conferences, data service, project support, research visits and doctoral program. IZA engages in (i) original and internationally competitive research in all fields of labor economics, (ii) development of policy concepts, and (iii) dissemination of research results and concepts to the interested public. Terms of use: Documents inIZA Discussion Papers often represent preliminary work and are circulated to encourage discussion. Citation of such a paper should account for its provisional character. A revised version may be available directly from the author.IZA Discussion Paper No. 9435 October 2015 ABSTRACTThe Educational Achievement of Pupils with Immigrant and Native Mothers: Evidence from Taiwan * This paper takes advantage of the Taiwan Assessment of Student Achievement data set to empirically evaluate whether the test score differentials between pupils with immigrant and native mothers are substantial across subjects, grades and years. Our results show that there exist test score differentials between the two groups after controlling for the students' individual characteristics and family background. The Chinese, Math and English subjects exhibit larger test score gaps relative to Science and Society. We also find that the academic gaps between native students and pupils with mothers from Southeast Asian countries tend to widen, while the students' performance is about the same as that for native students if their mothers are from mainland China, confirming that the language proficiency of immigrant mothers significantly affects pupils' learning. Our empirical results may suggest that remedial teaching (or an equivalent preferential policy) for the lower-grade pupils with immigrant mothers might be required to create a fair environment for learning, and such a policy should take the nationality of those foreign mothers into account.JEL Classification: A2, I2

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The Educational Achievement of Pupils with Immigrant and Native Mothers: Evidence from Taiwan *This paper takes advantage of the Taiwan Assessment of Student Achievement data set to empirically evaluate whether the test score differentials between pupils with immigrant and native mothers are substantial across subjects, grades and years. Our results show that there exist test score differentials between the two groups after controlling for the students' individual characteristics and family background. The Chinese, Math and English subjects exhibit larger test score gaps relative to Science and Society. We also find that the academic gaps between native students and pupils with mothers from Southeast Asian countries tend to widen, while the students' performance is about the same as that for native students if their mothers are from mainland China, confirming that the language proficiency of immigrant mothers significantly affects pupils' learning. Our empirical results may suggest that remedial teaching (or an equivalent preferential policy) for the lower-grade pupils with immigrant mothers might be required to create a fair environment for learning, and such a policy should take the nationality of those foreign mothers into account.

We examine whether firms tend to buy back their stocks to a greater extent when the managers learn there will be positive earnings impacts. We use a two-part model (Duan et al., 1983) to address this issue. First, we use a Probit model to estimate the decision of stock repurchase. Then we use Koenker and Bassett's (1978) quantile regression to estimate the dollar amount of stock repurchases. We find that when the earnings impacts are in the low quantiles, stock repurchases and earning impact are positively correlated. However, when the impacts are in the high quantiles, the relation becomes reversed.

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