lowensohn et al - 2007 - an empirical investigation of auditor rotation requirements
Tài liệu The Quality of Corporate Credit Rating: an Empirical Investigation docx
... classifications of these industries. The rate of cases of default in this group (19.5 percent of the bonds and 26.3 percent of the firms) is greater than that of the sample (9.0 percent of the bonds and ... (SIC) of the Sample The table describes the one digit standardized industrial classification of the issuers of all bonds in the sample and the occurrence of default since the issue of the new ... ‘other’ and the occurrence of default since the issue of the new bond throughout the period during which the firm was observed in the sample. Part a (Table V-a) For the composition of the...
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Tài liệu Research " AN EMPIRICAL INVESTIGATION OF THE EFFECTIVENESS OF ENTERPRISE RESOURCE PLANNING (ERP) SYSTEMS, AS ASSESSED BY MANAGEMENT ACCOUNTANTS " pptx
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Tài liệu Báo cáo khoa học: "An Empirical Investigation of Discounting in Cross-Domain Language Models" ppt
... N-gram Weighting: Reducing Training Data Mismatch in Cross-Domain Language Model Estimation. In Pro-ceedings of the Conference on Empirical Methods in Natural Language Processing, pages 829–838.Dietrich ... Computational LinguisticsAn Empirical Investigation of Discounting in Cross-Domain Language ModelsGreg Durrett and Dan KleinComputer Science DivisionUniversity of California, Berkeley{gdurrett,klein}@cs.berkeley.eduAbstractWe ... second point in constructingour language model, an advantage of our approachover subsampling is that we use our entire trainingcorpus, and in so doing compromise between min-imizing errors...
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Tài liệu Báo cáo khoa học: "An Empirical Investigation of Proposals in Collaborative Dialogues" docx
... considers joint actions as decomposable into in- dependent Influence-on-Speaker / Hearer dimensions. 4Space constraints prevent discussion of segments. 326 An Empirical Investigation of Proposals ... 1.2 When the antecedent of a Commit is an AD+O and indeterminate, the intervening dialogue renders the solution size determinate. In 6 out of the 7 indeterminate antecedent AD+Os, our ... consists of 24 computer-mediated dialogues 1 in which two participants collaborate on a simple task of buying furniture for the living and dining rooms of a house (a variant of the task in (Walker,...
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Research " An Empirical Investigation of International Consumer Market Segmentation Decisions " pdf
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The imPact of high and groWing government debt on economic groWth an emPirical inveStigation for the euro area docx
... taken from the €500 banknote. THE IMPACT OF HIGH AND GROWING GOVERNMENT DEBT ON ECONOMIC GROWTH AN EMPIRICAL INVESTIGATION FOR THE EURO AREA 1by Cristina Checherita 2 and Philipp Rother 3Mathias ... review 93 Empirical model, data and results 123.1 Direct impact of public debt on growth 123.2 Channels for the impact of public debt on growth 194 Conclusions and areas for further research ... capturing the impact of inflation and the effects of the fiscal-monetary policy mix; (iii) indicators for the openness of the economy and external competitiveness (such as the sum of export and import...
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measurement and comparison of credit risk by a markov chain an empirical investigation of bank loans in taiwan
... Bank of Taiwan; (2) Bank of Taiwan; (3) Bank of Overseas Chinese; (4) Bank of Sinopac Company Ltd.; (5) Bowa Bank; (6) Cathay United Bank; (7) Chang Hwa Commercial Bank; (8) Chaio Tung Bank; ... developing an effective credit review process to measure the credit risk of bank loans, including secured and unsecured loans, for 28 banks in Taiwan. The credit risk of bank loans was estimated and ... Far Eastern International Bank; (16) First Commercial Bank; (17) Fuhwa Commercial Bank; (18) Hua Nan Commercial Bank; (19) Jih Sun International Bank; (20) Land Bank of Taiwan; (21) International...
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báo cáo khoa học: "An epidemiological investigation of leukemia incidence between 2003 and 2007 in Nanjing, China" pdf
... cited.Letter to the EditorAn epidemiological investigation of leukemia incidence between 2003 and 2007 in Nanjing, ChinaBao-An Chen*1,14, Zhi-Hu Huang1,14, Xiao-Ping Zhang1,14, Jian Ou-Yang2,14, ... age distribution of leukemia in Nanjing using the leukemia database of the city.Results: The average yearly incidence rate of leukemia was 3.68/105 during 2003 - 2007 in Nanjing. There were ... detailed information of the leukemia epidemiology in Nanjing during the period 2003- 2007. Long-term follow-up investigations areneeded for better understanding of characteristics of leu-kemia in Nanjing,...
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qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market
... three Board characteristics and quality of fi nancial reporting 387regression equations to explore the correlation between board composition and the quality of financial reporting. 2.1 Board ... between board characteristics and the quality of financial reporting by means of theoretical analysis and empirical testing. We then proceeded to probe into the micro-governance effect of audit ... relation between leadership structure and the quality of financial reporting is not significant. Table 3 Results of Multi-Regression Analysis on the Relation between Board Characteristics and...
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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...
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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...
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chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]
... permission.ABSTRACT Chung, Hyeesoo Hyun. Ph.D., Purdue University, August 2004. Selective Mandatory Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation Policy in Korea. ... o f the mandatory auditor rotation debate, including evidence supporting and opposing this policy measure. I also describe the auditor designation policy (selective mandatory auditor rotation) ... requirement, can increase auditor independence. Also, using a model to analyze the cost and benefit of mandating the rotation of auditors, Gietzmann and Sen (2002) conclude that in certain well-defined...
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lowensohn et al - 2007 - an empirical investigation of auditor rotation requirements
... KING; and R. SCHWARTZ. An Experimental Investigation of Retention and Rotation Requirements. ” Journal of Accounting Research 39 (2001): 9 3-1 17. EVANS, J. H., and J. M. PATTON. “Signaling and ... years or less; a value of -1 to non-rotators with auditor tenure of seven years or more; and a value of zero to all other entities. Based on the experimental results of Dopuch et al. (2001), we ... Review 69 (1994): 51 7-5 38. STANLEY, J.D., and T.F. DEZOORT. “Audit Firm Tenure and Financial Restatements: An Analysis of Industry Specialization and Fee Effects.” Journal of Accounting &...
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