kothari et al - 2005 - performance matched discretionary accrual measures
special distillation processes - z. lei, et al., (elsevier, 2005) ww
... respectively made for the system ethanol (1) - water (2) - ethylene glycol (solvent/feed volume ratio is 1:1) and the system ethanol (1) - water (2) - ethylene glycol - CaCh (solvent/feed volume ratio ... other special distillation processes such as adsorption distillation, catalytic distillation, etc. Let us see the following example of nonequilibrium thermodynami...
Ngày tải lên: 01/04/2014, 11:32
kothari et al - 2005 - performance matched discretionary accrual measures
... performance using a performance- matched firm’s discretionary accrual. Using a performance- matched firm’s discretionary accrual does not impose a particular functional form linking accruals to performance ... model discretionary accrual and the corresponding discretionary accrual for a performance- matched firm. We similarly estimate the performance- matched modifi...
Ngày tải lên: 02/01/2015, 17:34
peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm
... Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? K.V. PEASNELL, P.F. POPE AND S. YOUNG* Abstract: This paper examines whether the incidence of earnings ... earn- ings and zero otherwise. b All probability values are for two-tailed tests. AA is current period abnormal accruals scaled by beginning-of-period total assets, estimat...
Ngày tải lên: 02/01/2015, 17:34
davidson et al - 2005 - internal governance structures and earnings management
... endogenous to the internal governance mechanisms we examine. C AFAANZ, 2005 244 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 2.2. Internal governance structure The internal governance ... governance and risk management. C AFAANZ, 2005 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 243 Our principal tests, using absolute d...
Ngày tải lên: 02/01/2015, 17:34
chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
... The IPO environment is Audit quality for Taiwan IPO firms 89 characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO firms Ken Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin Lin Sc...
Ngày tải lên: 06/01/2015, 19:41
![chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_pap1420548067.jpg)
chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]
... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Ac...
Ngày tải lên: 06/01/2015, 19:41
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arel et al - 2005 - audit firm rotation and audit quality [mafr]
... prohibited without permission. Audit Firm Rotation and Audit Quality Arel, Barbara;Brody, Richard G;Pany, Kurt The CPA Journal; Jan 2005; 75, 1; ProQuest Central pg. 36 Reproduced with permission
Ngày tải lên: 06/01/2015, 19:41
blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients
... The Ultimate Form of Mandatory Auditor Rotation: The Case of Former Arthur Andersen Clients Jennifer Blouin University of Pennsylvania Barbara Grein Drexel ... represented the ceremonial nail in the coffin. Supporting this position, the Wall Street Journal stated “In the 212-year history of the U.S. financial markets, no major financial-serv...
Ngày tải lên: 06/01/2015, 19:41
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cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]
... data. The analyzed articles on this topic are grouped on the basis of the method of analysis used. Archival analysis Riuz-Barbadillo and Gòmez-Aguilar (Riuz-Barbadillo and Gòmez-Aguilar, ... was expressed by Assirevi, (Italian Association of Audit Firms) during an Italian parliamentary hearing after the Parmalat scandal. More recently, Assirevi issued a letter against...
Ngày tải lên: 06/01/2015, 19:41
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hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]
... Words: Partner rotation, auditor independence, earnings quality, audit quality This research was supported by the Accounting and Audit Quality Research Program funded by the Capital Markets Co-Operative ... S.Taylor@unsw.edu.au 1 Audit Partner Rotation, Earnings Quality and Earnings Conservatism Abstract We provide evidence of an association betwe...
Ngày tải lên: 06/01/2015, 19:42
becht et al - 2005 - corporate governance and control
... theoretical and empirical research on the main mechanisms of corporate control, discuss the main legal and regulatory institutions in different countries, and examine the comparative corporate governance ... declining market for corporate control and scattered institutional investor votes. 2/122 2. Historical origins: a brief sketch The term corporate governance de...
Ngày tải lên: 06/01/2015, 19:49