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

lin et al - national intellectual capital and the financial crisis in austria, belgium, the netherlands, and switzerland (2014)

... SPRINGER BRIEFS IN ECONOMICSCarol Yeh-Yun Lin · Leif EdvinssonJeffrey 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 . . . . 313-Dimensional National Intellectual Capital Trajectory . . . . . . . . . . . 404 The Aftermath of 2008 Global Financial Crisis ... Financial Crisis in Austria, Belgium, The Netherlands, and Switzerland 123Carol Yeh-Yun Lin Department of Business Administration National Chengchi UniversityTaipeiTaiwanLeif EdvinssonUniversal...

lin et al - national intellectual capital and the financial crisis in israel, jordan, south africa, and turkey (2014)

... SPRINGER BRIEFS IN ECONOMICSCarol Yeh-Yun Lin · Leif EdvinssonJeffrey Chen · Tord Beding National Intellectual Capital and the Financial Crisis in Israel, Jordan, South Africa, and Turkey SpringerBriefs ... 27Dynamics of National Intellectual Capital in Three Time Periods . . . . 303-Dimensional National Intellectual Capital Trajectory . . . . . . . . . . . 384 Beyond the 2008 Global Financial Crisis ... Market capital of Israel, Jordan, South Africa, and Turkey . . . 20Fig. 3.3 Process capital of Israel, Jordan, South Africa, and Turkey . . . 20Fig. 3.4 Renewal capital of Israel, Jordan, South...

lin et al - national intellectual capital and the financial crisis in france, germany, ireland, and the united kingdom (2014)

... ChenãTord Beding National Intellectual Capital and the Financial Crisis in France, Germany, Ireland, and the United Kingdom 123Carol Yeh-Yun Lin Department of Business Administration National Chengchi ... SPRINGER BRIEFS IN ECONOMICSCarol Yeh-Yun Lin · Leif EdvinssonJeffrey Chen · Tord Beding National Intellectual Capital and the Financial Crisis in France, Germany, Ireland, and the United ... 31Dynamics of National Intellectual Capital in Three Time Periods . . . . 343-Dimensional National Intellectual Capital Trajectory . . . . . . . . . . . 414 Beyond the 2008 Global Financial Crisis...

lin et al - national intellectual capital and the financial crisis in argentina, brazil, chile, colombia, mexico, and venezuela (2014)

... SPRINGER BRIEFS IN ECONOMICSCarol Yeh-Yun Lin · Leif EdvinssonJeffrey Chen · Tord Beding National Intellectual Capital and the Financial Crisis in Argentina, Brazil, Chile, Colombia, Mexico, ... 29Long-Term and Short-Term National Intellectual Capital . . . . . . . . . . 33Dynamics of National Intellectual Capital in Three Time Periods . . . . 343D National Intellectual Capital Trajectory. ... Summary National Intellectual Capital keeps non-oil export countriescompetitive, as in thecase of Chile.How can National Intellectual Capital (NIC) act as a policy guideline for national well-being?...

kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]

... 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 dividend policy in transition countries. In agency theory, ... World, Journal of Finance, 55 (1), 1-3 3. Mallin C., (2000) Developments in Corporate Governance in Central and Eastern Europe, Corporate Governance: An International Review, 8 (1), 4 3-5 1. Shleifer,...

blouin et al - 2007 - an analysis of forced auditor change - the case of former arthur andersen clients

... 621 THE ACCOUNTING REVIEWVol. 82, No. 3 2007 pp. 621–650 An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients Jennifer Blouin University of PennsylvaniaBarbara ... 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 measure of switching costs is ACCRUAL, which ... to a change in the ﬁnancial reporting quality of sample companies. Using our forced change setting, we investigate whether the performance-matched discretionary accrual be-havior differed between...

gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations

... hasretained 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. Revistade Contabilidad – Spanish Accounting ... the continuous tenure Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ...

gul et al - 2007 - auditor independence - evidence on the joint effects of auditor tenure and non-audit fees

... 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 total fees (FEERATIO) as fee metrics. The use of these metrics allows us ... that the relation between non-audit fees and auditor independence is conditional on auditor tenure. As an exploratory analysis, we examine whether the association between non-audit fees and...

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

... 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 analyst forecasts is different in the pre-SOX and post-SOX ... discretionary accruals that allowed the firm to move from below target to meeting or beating earnings forecast.10 We then examine whether this ability to use discretionary accruals to meet or beat...

lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

... thecommon auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrualcomponent of earnings. 7Francis et al. (1999)demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1Sarah J. Taylor2 and Stephen L. Taylor31University of Sydney, Australia2University ... statistically significantly different from non-Big 6 auditees at 10%, 5%, 1% levels. Auditor Conservatism and Audit Quality 189Int. J. Audit. 10: 183199 (2006) â 2006 The Author(s)Journal compilation...

krishnan et al - 1994 - auditor switching and conservatism

... 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 audit opinions and auditor switching ... 00:48:29 AMAll use subject to JSTOR Terms and Conditions Krishnan- Auditor Switching and Conservatism 215 Coe, T. L., and D. Palmon. 1979. Some evidence of the magnitude of auditor turnover....

nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia

... 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 Emelin Abdul Wahid Sharifah Nazatul ... in explaining switching and assuch H2 and H4 are accepted. However, the growth of company’s business, the increase in operating income and increase in market value do not affect the length of tenure...

kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]

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