... conditions. Further, such a support system does not make use of the intrinsic strength of the rock mass. Various practices of tunnelling in highly squeezing conditions would fall into one of the following ... segments of varying lengths 322 Tunnelling in weak rocks ã The monthly rate of radial closure at the time of stabilization was observed to be in the range o...
Ngày tải lên: 09/08/2014, 16:21
... the Future 13 PART I Understanding Financial Crises 17 CHAPTER 2 Recognizing New Global Market Realities 19 Increasing Risk of Financial Crises 22 Why Financial Crises Are on the Rise 27 You Can ... Manage Financial Crises Proactively? xi Why We Wrote Dangerous Markets xv Acknowledgments xix CHAPTER 1 Introduction to Dangerous Markets 1 Financial Storms Are Destabilizing...
Ngày tải lên: 04/11/2014, 05:04
black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]
... with only cross-sectional data, and report evidence of (i) a governance- to -value association between KCGI and firm market value, and (ii) likely causation for large firms, using the large firm ... markets provides evidence that better corporate governance predicts higher firm market value, but little evidence on the channels through which governance affects mar...
Ngày tải lên: 02/01/2015, 17:32
barton et al - 2004 - asia's governance challenge
... TheMcKinseyQuarterly 2004 Number2 54 Asia’s governance challenge 55 TheMcKinseyQuarterly 2004 Number2 54 Asia’s governance challenge 55 Thefinancialcrisis1990 ...
Ngày tải lên: 02/01/2015, 17:34
bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
... firms on their Abnormal Accruals. Abnormal Accruals is the abnormal component of total accruals estimated with the Jones cross- sectional model (see Equation (1)). -5 0% -4 0% -3 0% -2 0% -1 0% 0% 10% 20% 30% 12345 ... affect the likelihood of aggressive earnings management. For the third aspect of committee The Effect of Audit Committee Experti...
Ngày tải lên: 02/01/2015, 17:34
chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality
... Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Chih-Ying Chen * Department of Accounting ... between audit firm tenure and earnings quality (JKR; MMO; Ghosh and Moon 2003), we use discretionary accruals as a proxy for earnings quality and investiga...
Ngày tải lên: 06/01/2015, 19:41
laurion et al - 2014 - u.s. audit partner rotations
... quality is Fitzgerald et al. (2014) in the United States not-for-profit setting, which also provides limited generalizability to the for-profit sector. Finally, while not looking at audit quality ... Azizkhani et al. 2013), Taiwan (e.g., Chi and Huang 2005; Chen et al. 2008; Chi et al. 2009), Germany (e.g., Gold et al. 2012), and China (e.g., Firth et al. 2012; Lennox...
Ngày tải lên: 06/01/2015, 19:43
jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments
... Horizons Vol. 20, No. 3 September 2006 pp. 253–270 Strong Corporate Governance and Audit Firm Rotation: Effects on Judges’ Independence Perceptions and Litigation Judgments Marianne Moody Jennings, ... (or juries’) perceptions of auditor independence, given circumstantial evidence and environ- mental conditions. The Securities and Exchange Commission (SEC)...
Ngày tải lên: 06/01/2015, 19:43
kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea
... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi...
Ngày tải lên: 06/01/2015, 19:43
black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]
... with only cross-sectional data, and report evidence of (i) a governance- to -value association between KCGI and firm market value, and (ii) likely causation for large firms, using the large firm ... markets provides evidence that better corporate governance predicts higher firm market value, but little evidence on the channels through which governance affects mar...
Ngày tải lên: 06/01/2015, 19:47
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