amihud et al - market liquidity; asset pricing, risk, and crises (2013)
... Financial Economics 45, 1997 Yakov Amihud, Illiquidity and stock returns: Cross-section and time- series effects. Journal of Financial Markets 5, 2002 Viral V. Acharya and Lasse Heje Pedersen, Asset ... of liquidity in financial markets. Securities market regulations aim to enhance the liquidity of the markets as a central goal, and market practitioners know that the cost and...
Ngày tải lên: 01/11/2014, 11:14
liquidity risk and asset pricing
... the effect of liquidity risk on asset pricing. In the first essay, I test the liquidity- adjusted capi- tal asset pricing model (LCAPM) of Acharya and Pedersen (2005) for 1962-2004 in 1 Liquidity is ... liquidity risk on asset pricing. In the first essay, I test the liquidity- adjusted capital asset pricing model (LCAPM) of Acharya and Pedersen (2005) for 1962-2004...
Ngày tải lên: 02/11/2014, 00:43
... three Board characteristics and quality of fi nancial reporting 387 regression equations to explore the correlation between board composition and the quality of financial reporting. 2.1 Board ... between board characteristics and the quality of financial reporting by means of theoretical analysis and empirical testing. We then proceeded to probe...
Ngày tải lên: 02/01/2015, 17:34
... Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting Authors: Mara Cameran Università Bocconi, Milan, Italy mara .cameran@ unibocconi.it Annalisa ... Italy annalisa.prencipe@unibocconi.it Marco Trombetta IE Business School, Spain Marco.Trombetta@ie.edu 2 Mandatory Audit Firm Rotation and Audit Qualit...
Ngày tải lên: 06/01/2015, 19:41
gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]
... with audit quality. Next, we consider how tenure and rotation of the review partner may affect audit quality. Quality review partner tenure, rotation, and audit quality The general purpose of ... potential effects of engagement partner tenure and rotation on audit quality. Engagement partner tenure, rotation, and audit quality...
Ngày tải lên: 06/01/2015, 19:42
kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]
... Mandatory Audit Firm Rotation and Audit Quality: Empirical Evidence from the Korean Audit Market 1. Introduction The Korean Financial Supervisory Services (FSS) has mandated audit firm rotation ... Korea between 2000 and 2007, this study examines the effect of mandatory audit firm rotation on audit hours, audit fees, and audit qua...
Ngày tải lên: 06/01/2015, 19:43
jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]
... firm rotation on audit quality, rotation may nevertheless be effective in increasing perceived audit quality. Audit quality comprises actual and perceived quality (Taylor, 2005). Actual quality ... perception of audit quality on mandatory audit firm rotation, as well as total audit quality combining both actual and perceived quality. The proxies used in...
Ngày tải lên: 06/01/2015, 19:43
walker et al - 2001 - mandatory auditor rotation - arguments and current evidence
... permission. Mandatory auditor rotation: Arguments and current evidence Walker, Paul L;Lewis, Barry L;Casterella, Jeffrey R Accounting Enquiries; Spring 2001; 10, 2; ProQuest Central pg. 209 Reproduced
Ngày tải lên: 06/01/2015, 19:44
alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies
... over-identifying restrictions examines the overall validity of the instruments by analyzing the sample analogue of the moments conditions used in the estimation process. If the moment condition holds, then ... help in recognizing the financial position of the company, reflect the operation, structural and financial picture of the corporations to the stak...
Ngày tải lên: 06/01/2015, 19:46
cohen et al - 2004 - the corporate governance mosaic and financial reporting quality
... a financial expert. In their study, McDaniel et al. compared how financial experts may differ from financial literates in the evaluation of the quality of financial reporting items and whether ... reporting quality. ” For example, although, the BRC (1999) and Sarbanes-Oxley (2002) require auditors to discuss the quality of the financial reporting metho...
Ngày tải lên: 06/01/2015, 19:49
jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms
... States b The Hong Kong Polytechnic University, Hong Kong c Department of Accountancy, City University of Hong Kong, Hong Kong d School of Accounting and Finance, The Hong Kong Polytechnic University, Hong ... association between corporate board independence and earnings manage- ment in Hong Kong firms. Additionally, it examines whether family control influen...
Ngày tải lên: 06/01/2015, 19:49