krishnan et al - 1994 - auditor switching and conservatism

... 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

... 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

... CRISIS WHAT LESSONS MIGHT CRISIS COUNTRIES IN ASIA AND LATIN AMERICA HAVE LEARNED FROM THE SAVINGS AND LOAN MESS? by Edward J. Kane THE LESSONS OF U.S. SAVINGS AND LOAN INSTITUTIONS: AN INTERNATIONAL ... REGIMES AND MARKETS: THE CASE OF SAVINGS AND LOANS by Catherine England THE SAVINGS AND LOAN CRISIS: UNRESOLVED POLICY ISSUES by R. Dan Brumbaugh, Jr....

Ngày tải lên: 01/11/2014, 12:47

... 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

... 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