Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan
Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan
... Cramer's V of the second digit in the United States (0.0079). Overall, the degree of deviation in Taiwan is larger than the degree of deviation in the United States. The results reject the hypothesis ... 1990 to 2011. The empirical results show that, regardless of developed markets and emerging markets, the phenomenon of cosmetic earning...
Ngày tải lên: 12/06/2014, 19:37
DETERMINANTS OF COMMERCIAL BANKS INTEREST RATE SPREADS: SOME EMPIRICAL EVIDENCE FROM THE EASTERN CARIBBEAN CURRENCY UNION pdf
... factors go into the construction of the index, the number of firms in the industry and each firm’s market share. The fewer the number of firms in the industry the easier it is for them to coordinate ... the foreign banks the level of concentration in the market was quite low. The low level of concentration (i.e high degree of competition) among the...
Ngày tải lên: 22/03/2014, 23:20
The incidence of earnings management on information asymmetry in an uncertain environment some canadian evidence
... of 1 if the CEO also is the Chairman of the board, 0 otherwise; BODSIZE is the number of directors on the board; BODSIZESQR is the square of ... suggest the importance of controlling for the endogenous nature of earnings management, namely corporate governance mechanisms. The remainder of the paper...
Ngày tải lên: 12/06/2014, 19:36
Interest Rate Risk and Bank Common Stock Returns: Evidence from the Greek Banking Sector pot
... -11.7 * * The mean and standard deviation correspond to the sample values. The numbers in the parentheses stand for the t-ratios. The Sharpe ratio is calculated by diving the sample mean by the sample ... understanding the interest rate risk exposure of the Greek banking sector and will also provide evidence for an emerging market. The latter will allow...
Ngày tải lên: 22/03/2014, 17:20
WORKING PAPER SERIES NO. 303 / FEBRUARY 2004: FISCAL POLICY EVENTS AND INTEREST RATE SWAP SPREADS: EVIDENCE FROM THE EU pdf
... that takes the value one for the date of the event and assumes the value zero for the rest of the year. Afterwards, an alternative approach is tested using a time window for these dummy variables, and ... governments felt the restraint from the SGP and as the implementation process proceeded, a debate emerged on the implementation of the Pact and t...
Ngày tải lên: 22/03/2014, 23:20
Tài liệu Challenges of water resources management for downstream livelihood of the lower Mekong delta, VietNam pdf
... gateway from Ho Chi Minh City to the center of the MD, the livelihood of people in Tien Giang mainly depends on agriculture and aquaculture, some from handicraft industry and tourist. The province ... located in the areas where flood water reaches the depth of 2-4 meters. The flood of 2000 caused losses of 2150 ha of rice, decrease of rice yield from...
Ngày tải lên: 24/01/2014, 00:20
Research " THE RATE OF RETURN TO EDUCATION AND THE GENDER EARNINGS DIFFERENTIAL : A COMPARISON OF THE UNITED STATES AND THE REPULIC OF IRELAND " ppt
Ngày tải lên: 16/03/2014, 03:20
DEVELOPING MODEL OF HEALTH CARE MANAGEMENT FOR THE ELDERLY BY COMMUNITY PARTICIPATION IN ISAN pot
Ngày tải lên: 28/03/2014, 19:21
Comparison of current control techniques for active filter application
... account here. One is the calculation of the rms value of the current error which, of course, is related to the energy of the error and, therefore, to the dynamic performance of the current controller. Differently ... presents the considered control techniques, providing for each of them both a short description of the basic features and the discussion...
Ngày tải lên: 03/01/2014, 19:45
Environmental barriers to trade of the united states and implications for vietnam
... Regional Intergration Process and Challenges, Hanoi. 14. Damien J. Neven (2000), Evaluating the effects of non-tariff barriers, University of Lausanne. 15. The Australian APEC Study Centre-Monash ... European Unilateralism-Environmental Trade Barriers and the Rising Threat to Prosperity through Trade. Website 16. http://www.census.gov/foreign-trade/statistics/index.html...
Ngày tải lên: 06/02/2014, 20:27