engel et al - 2003 - ceo turnover and properties of accounting information

... early arrival and longer stay at both upland and lowland grazing areas, leading to their overgrazing. Inam-ur-Rahim et al. Pastoralism: Research, Policy and Practice 2011, 1:2 http://www.pastoralismjournal.com/content/1/1/2 Page ... landowners and tenants identified the local expert for identification of trees and shrubs. The Inam-ur-Rahim et al. Pastoralism...

Ngày tải lên: 21/06/2014, 04:20

... the nearby markets. The unavailability of veterinary attention and Figure 4 Brela camel. Kakar et al. Pastoralism: Research, Policy and Practice 2011, 1:3 http://www.pastoralismjournal.com/content/1/1/3 Page ... part of the local society, the pastoralists are Kakar et al. Pastoralism: Research, Policy and Practice 2011, 1:3 http://www.pastoralismjourn...

Ngày tải lên: 21/06/2014, 06:20

... Congress Cataloging-in-Publication Data CRC materials science and engineering handbook / [edited by] James F. Shackelford, William Alexander.—3rd ed. p. cm. Includes bibliographical references and ... Press James F. Shackelford Professor of Materials Science and Engineering Division of Materials Science and Engineering and Associate Dean of the Coll...

Ngày tải lên: 27/06/2014, 17:20

... institutional configuration and its financial crisis 354 10.1 A stable profit-led real sector 356 10.2 Pro-cyclical financial markets 360 10.3 Less than optimal fiscal and monetary policies 362 10.4 Debt ... Economics at The New School for Social Research, New York. Financial Assets, Debt and Liquidity Crises: A Keynesian Approach Matthieu Charpe Carl Chiarella Peter Flas...

Ngày tải lên: 01/11/2014, 11:18

... of the market value of assets to the book value of assets: the market value is calculated as the sum of the book value of assets and the market value of common stock less the book value of common ... the methods of Fama and MacBeth [1973], we estimate annual cross sections of (2) with statistical signi - cance assessed within each year (by cross-sectional standard er- rors) and acros...

Ngày tải lên: 02/01/2015, 17:33

... Earnings management and corporate governance: the role of the board and the audit committee Biao Xie a , Wallace N. Davidson III a, * , Peter J. DaDalt b a Department of Finance, ... active and financially oriented board and audit committee may influence the level of earnings management, but the level of earnings management may influence...

Ngày tải lên: 02/01/2015, 17:34

... earlier Dal- ton et al. (1998) meta-analysis, this analysis in- cluded both accounting and market-based mea- sures of financial performance. Another instructive stream of research, also dominated ... Vishny. 1997). Two meta-analyses provide some context and illustrate the general state of corporate gover- nance research relying on agency theory (Dalton et al 2003; Dalt...

Ngày tải lên: 02/01/2015, 17:34

... RetVar. E. Engel et al. / Journal of Accounting and Economics 36 (2003) 197–226210 sample, features industry-adjusted market returns of 8.5% and industry-adjusted change in accounting returns of 0.2%. ... properties of both accounting- and market-based measures. To test these predictions, we devise measures of the signal and noise contained in accounting- and...

Ngày tải lên: 02/01/2015, 17:34

... annual data item 12); and PPE ϭ property, plant, and equipment—net (Compustat annual data item 8). All variables are scaled by average total assets. Exploring the Term of the Auditor- Client Relationship ... uses accounting accruals as a proxy for earnings quality, we test for an association between auditor tenure and earnings quality for those auditor-...

Ngày tải lên: 06/01/2015, 19:43

... of the market value of assets to the book value of assets: the market value is calculated as the sum of the book value of assets and the market value of common stock less the book value of common ... the methods of Fama and MacBeth [1973], we estimate annual cross sections of (2) with statistical signi - cance assessed within each year (by cross-sectional standard er- rors) and acros...

Ngày tải lên: 06/01/2015, 19:46