IAS VERSUS U S GAAP: INFORMATION ASYMMETRY-BASED EVIDENCE FROM GERMANY''''''''S NEW MARKET potx
IAS VERSUS U.S. GAAP: INFORMATION ASYMMETRY-BASED EVIDENCE FROM GERMANY''''S NEW MARKET potx
... This evidence suggests that different disclosures are complements rather than substitutes. Prior research also documents that different types of disclosures are associated with firm size (e.g., see ... Ease Listing of Foreign Companies,” Wall Street Journal, February 18, 2000, p. A3. IAS VERSUS US. GAAP 449 remain and that U. S. GAAP are still superior because IAS are less rigorous,...
Ngày tải lên: 15/03/2014, 16:20
Geographic and Demographic Bank Outreach: Evidence from Germany’s Three-Pillar Banking System potx
... savings deposits, and savings certificates of domestic non-banks (without domestic public authorities); Source: Deutsche Bundesbank (2006e), Statistisches Bundesamt (2008), own calculations ... of those of savings banks. Thus, the branching policy of savings banks is less dependent on regional economic factors, due to their public mission. The univariate regression results are shown ... a...
Ngày tải lên: 22/03/2014, 21:20
Payoff Complementarities and Financial Fragility: Evidence from Mutual Fund Outflows potx
... investors is greater. This is the case when λ is greater and when R 1 is smaller so that the damage caused by withdra wals to the fund s assets is more severe. This discussion leads to our first ... This assumption is reasonable given that typically there is less urgency in buying new securities in response to inflows than in selling securities in response to outflows. 11 Define R 1 suc h that...
Ngày tải lên: 16/03/2014, 14:21
Blackwell Publishing Ltd Gregariousness and protandry promote reproductive insurance in the invasive gastropod Crepidula fornicata: evidence from assignment of larval paternity potx
... capsules, suggesting not only that sex changes had occurred since the time of copulation but also that some of these individuals had subsequently reproduced as a female. Another surprising result ... multiple paternity within a stack, reproductive success of young mobile males and the relation between mating success and sex reversal could not be assessed in this species. A second interest ......
Ngày tải lên: 22/03/2014, 12:20
Báo cáo Y học: The a1b1 contact of human hemoglobin plays a key role in stabilizing the bound dioxygen Further evidence from the iron valency hybrids potx
... of Science, Tohoku University, Sendai, Japan; 2 Fukushima Medical University, Fukushima, Japan; 3 Hiroshima Prefectural Women&apos ;s University, Hiroshima, Japan; 4 PHP Laboratory for Molecular ... blood cells, resulting in hemolytic anemia. MATERIALS AND METHODS Chemicals Sodium p-hydroxymercuribenzoate (p-MB) was from Sig- ma. Mes, Mops, Hepes, Tris and Caps for buffer systems, 2-mercap...
Ngày tải lên: 31/03/2014, 15:20
Tài liệu FOREIGN BANK ENTRY AND BUSINESS VOLATILITY: EVIDENCE FROM U.S. STATES AND OTHER COUNTRIES docx
... country s banking system relative to total banking assets held by all countries in the group. The results from the first-stage regressions of foreign bank share on these group characteristics ... are country results so different from the U. S. results? Our model suggests that integration heightens the impact of firm collateral shocks on spending. Perhaps foreign banks respond more elas...
Ngày tải lên: 16/02/2014, 10:20
Default Risk Cannot Explain the Muni Puzzle: Evidence from Municipal Bonds That Are Secured by U.S. Treasury Obligations ppt
... 3 a Includes U. S based and non-asset-backed corporate issues. b Includes only GNMA, FNMA, and FHLMC mortgage-backed securities. c Rough estimates by Moodys’ Investor Services. Sources: Public Securities ... Financial Studies/v11n21998 Table 1 Relative size and components of the U. S. bond market (1995) Par Value Daily Volume Number of Security Type (billions) (billions) Outstanding Is...
Ngày tải lên: 15/03/2014, 03:20
The Cambrian Information - Explosion Evidence for Intelligent Design
... possible states that the system can adopt. Further, in his system, rules determine how past states will influence future states. Kauffman asserts that, as a result of these rules, the system will, ... necessary specialized functions. Susumu Ohno (1996) has noted that Cambrian animals would have required complex proteins such as lysyl oxidase in order to support their stout body structures. Lys...
Ngày tải lên: 01/11/2013, 07:20
Tài liệu Informational efficiency of loans versus bonds: Evidence from secondary market prices pptx
... 4.68). 16 For robustness purposes, we also examined the event study results for hypotheses H1 and H2 using five other CAR measures: (a) unadjusted, (b) mean-adjusted, (c) market- adjusted, (d) Fama-French ... default dates. To address this issue, we examine next whether we find similar results around events that are more exogenous to bank lenders, such as bond default dates. These results are...
Ngày tải lên: 16/02/2014, 02:20
Enterprise Adjustment and the Role of Bank Credit in Russia: Evidence from a 420 Firm''''s Qualitative Survey pdf
... 96/8. Aukutsionek S. (1996), « Bank Loans to Russian Industry », Russian Economic Barometer, 4. Aukutsionek S. (1997a), « Surveys of Industrial Enterprises in 1996: Results and Forecasts », Russian Economic ... différenciations significatives. Seules les entreprises dans une situation tr s mauvaise licencient massivement, mais sans parvenir à maintenir la productivité. Les meilleures perfo...
Ngày tải lên: 06/03/2014, 08:20