davis et al - 2007 - auditor tenure and the ability to meet or beat earnings forecasts

... SPRINGER BRIEFS IN ECONOMICS Carol Yeh-Yun Lin · Leif Edvinsson Jeffrey Chen · Tord Beding National Intellectual Capital and the Financial Crisis in Austria, Belgium, The Netherlands, and Switzerland SpringerBriefs ... of National Intellectual Capital in Three Time Periods . . . . 31 3-Dimensional National Intellectual Capital Trajectory . . . . ....

Ngày tải lên: 01/11/2014, 11:41

... SPRINGER BRIEFS IN ECONOMICS Carol Yeh-Yun Lin · Leif Edvinsson Jeffrey Chen · Tord Beding National Intellectual Capital and the Financial Crisis in Israel, Jordan, South Africa, and Turkey SpringerBriefs ... 27 Dynamics of National Intellectual Capital in Three Time Periods . . . . 30 3-Dimensional National Intellectual Capital Trajectory . . . ....

Ngày tải lên: 01/11/2014, 11:41

... Chen ã Tord Beding National Intellectual Capital and the Financial Crisis in France, Germany, Ireland, and the United Kingdom 123 Carol Yeh-Yun Lin Department of Business Administration National Chengchi ... SPRINGER BRIEFS IN ECONOMICS Carol Yeh-Yun Lin · Leif Edvinsson Jeffrey Chen · Tord Beding National Intellectual Capital and the Financial...

Ngày tải lên: 01/11/2014, 16:23

... SPRINGER BRIEFS IN ECONOMICS Carol Yeh-Yun Lin · Leif Edvinsson Jeffrey Chen · Tord Beding National Intellectual Capital and the Financial Crisis in Argentina, Brazil, Chile, Colombia, Mexico, ... 29 Long-Term and Short-Term National Intellectual Capital . . . . . . . . . . 33 Dynamics of National Intellectual Capital in Three Time Periods . . . ....

Ngày tải lên: 04/11/2014, 05:34

... 36.93, and 21.41 points respectively in the dividend- to-cash flow ratio. Our results for the remaining potential dividend determinants are in line with the corporate finance literature and expectations. ... literature both in dividend policy and in agency theory. In dividend policy, we show that corporate governance is a significant determinant of dividen...

Ngày tải lên: 02/01/2015, 17:33

... 621 THE ACCOUNTING REVIEW Vol. 82, No. 3 2007 pp. 621–650 An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients Jennifer Blouin University of Pennsylvania Barbara ... we utilize the actual residual value rather than the decile rank. An Analysis of Forced Auditor Change 629 The Accounting Review, May 2007 Our final...

Ngày tải lên: 06/01/2015, 19:41

... has retained the auditor + Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ... in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad – Spanish...

Ngày tải lên: 06/01/2015, 19:42

... EVIDENCE ON THE JOINT EFFECTS OF AUDITOR TENURE AND NON-AUDIT FEES Abstract This study examines whether the impact of non-audit fees on auditor independence is contingent on auditor tenure. ... earlier, we use the log of audit fees, the log of non-audit fees, the log of total fees and the ratio of non-audit fees to to...

Ngày tải lên: 06/01/2015, 19:42

... Keywords Auditor tenure, Analysts forecasts, Earnings management, Discretionary accruals JEL Descriptors L44, L84, M42 1 Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts ... forecasted earnings. We also examine whether the relation between auditor tenure and clients’ ability to manage earnings to meet or beat analy...

Ngày tải lên: 06/01/2015, 19:42

... the common auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrual component of earnings. 7 Francis et al. (1999) demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1 Sarah J. Taylor 2 and Stephen L. Taylor 3 1 Universi...

Ngày tải lên: 06/01/2015, 19:43

... 12.030 R/A + -1 .373a -5 .108 I/A + 0.176a 0.642 LOSS + 0.738a 7.637 LASSET - 0.147a -6 .501 BETA + 0.017a 0.417 SDRET + 8.744a 4.523 RET-NMRET -0 .533a -4 .271 TIME - 0.030a 5.099 ... January 1994 pp. 20 0-2 15 Auditor Switching and Conservatism Jagan Krishnan Temple University SYNOPSIS AND INTRODUCTION: The relation between...

Ngày tải lên: 06/01/2015, 19:43

... switched, the changes in operating income, market value of equity as well as the changes in total assets) explain the behaviour of ending audit firm tenure in of ce (i.e. audit switching) . The results ... Managerial Auditing Journal Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia Abu Thahir Abdul Nasser...

Ngày tải lên: 06/01/2015, 19:43

... 36.93, and 21.41 points respectively in the dividend- to-cash flow ratio. Our results for the remaining potential dividend determinants are in line with the corporate finance literature and expectations. ... literature both in dividend policy and in agency theory. In dividend policy, we show that corporate governance is a significant determinant of dividen...

Ngày tải lên: 06/01/2015, 19:47