amihud et al - market liquidity; asset pricing, risk, and crises (2013)

... Financial Economics 45, 1997Yakov Amihud, Illiquidity and stock returns: Cross-section and time-series effects. Journal of Financial Markets 5, 2002Viral 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 centralgoal, and market practitioners know that the cost and time of implementingtrades ... MARKET LIQUIDITYThis book presents the theory and evidence on the effect of market liquidity and liquidity risk on asset prices and on overall securities market performance.Illiquidity...

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 in1 Liquidity is ... liquidity risk on asset pricing. Inthe ﬁrst essay, I test the liquidity- adjusted capital asset pricing model (LCAPM) ofAcharya and Pedersen (2005) for 1962-2004 in the US market using various liquidity proxies. ... testassets, and to the weighting scheme. Tests based on the liquidity measure of Ami-hud (2002), Pastor and Stambaugh (2003) and zero-return proportion show someevidence that liquidity risks...

qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market

... three Board characteristics and quality of ﬁ nancial reporting 387regression 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 into the micro-governance effect of audit ... relation between leadership structure and the quality of financial reporting is not significant. Table 3 Results of Multi-Regression Analysis on the Relation between Board Characteristics and...

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

... 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 Quality: Evidence from the Italian Setting ... surrounding the MAR rule. In particular, we investigate the effects of mandatory audit firm rotation on audit quality while taking advantage of the unique institutional setting provided by the Italian...

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 Audit quality is defined as the joint probability that an auditor ... hypotheses to empirically test the association between review partner tenure and audit quality, and review partner rotation and audit quality, respectively: HYPOTHESIS 2A: Review partner tenure is not...

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 quality. Since the Korean government mandated audit firm rotation ... the effect of mandatory audit firm rotation on audit hours, audit fees, and audit quality. Since the Korean government mandated audit firm rotation in 2006, (1) audit hours increased, (2) audit...

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 this study to measure audit quality, however, ... manage earnings which lead to lower audit quality. Audit ﬁrm rotation and audit quality 423Some audit ﬁrms differentiate themselves from their competitors by specialising in auditing clients in particular...

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 RAccounting Enquiries; Spring 2001; 10, 2; ProQuest Centralpg. 209Reproduced...

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 stakeholders;, sometime the information’s provided ... highlight the good value of the company via disclosure of pertinent information in the annual reports. This paper investigates the relationship between corporate governance and ownership structure on...

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 methods and not just their acceptability, the ... Journal of Accounting Literature (2004, pp. 8 7-1 52) 1 THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY INTRODUCTION One of the most important functions that corporate governance...

jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms

... StatesbThe Hong Kong Polytechnic University, Hong Kong cDepartment of Accountancy, City University of Hong Kong, Hong Kong dSchool 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 inﬂuences the associationbetween INEDs and earnings quality. ... proportion ofINEDs on corporate boards results in more effective monitoring of earnings management that in-creases earnings quality. The results based on family- controlled and non -family- controlled...

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