cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]
do principles-based accounting standards matter evidence from the adoption of ifrs in china
... Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without ... permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further repr...
Ngày tải lên: 03/06/2014, 01:05
wehn et al (eds.) - rethinking valuation and pricing models; lessons learned from the crisis and future challenges (2013)
... Gencay and Altay-Salih (2003), Gencay and Gibson (2009), and Gradojevic et al. (2009). Non-parametric models, which lack the theoretical appeal of parametric models, are also known as data-driven ... literature on option pricing are encouraged to review Garcia et al. (2010) and Renault (2010). Rethinking Valuation and Pricing Models. http://dx.doi.org/10.1016/B97 8-...
Ngày tải lên: 01/11/2014, 16:43
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cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]
... Do Investors Really Value Corporate Governance? Evidence from the Hong Kong Market Yan-Leung Cheung Department of Economics and Finance, City University of Hong Kong, Tat Chee ... on the firms’ fiscal year ends. Firm market values and other performance data are Do Investors Really Value Corporate Governance? 97 Table 1. Variable Definitions Variables De...
Ngày tải lên: 02/01/2015, 17:33
![kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]](https://media.store123doc.com/images/document/2015_01/02/medium_esp1420194803.jpg)
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 dividen...
Ngày tải lên: 02/01/2015, 17:33
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 387 regression 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...
Ngày tải lên: 02/01/2015, 17:34
choi et al - 2009 - do abnormally high audit fees impair audit quality
... http://ssrn.com/abstract=1521324 1 Do Abnormally High Audit Fees Impair Audit Quality? By Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied ... Abnormal Audit Fees and Audit Quality To examine the association between abnormal audit fees and audit quality and whether it is asymmet...
Ngày tải lên: 06/01/2015, 19:41
![al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]](https://media.store123doc.com/images/default/doc_normal.png)
al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]
... Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan Ali Abedalqader Al- Thuneibat Department of Accounting, Faculty of Business, University of Jordan, ... Capital Total Assets ỵ 1:4 * Retained Earnings Total Assets ỵ 3:3 * Earnings before Interest and Taxes Total Assets ỵ 0:6 * Market Value of Equity Book Value of Total De...
Ngày tải lên: 06/01/2015, 19:41
![brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_ayf1420548102.jpg)
brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]
... later years of audit firm tenure determines that audit quality is a concave function of audit firm tenure – audit quality is likely to increase with audit firm tenure in earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et al. 2009; Boone et al. 2009). They find that both short and l...
Ngày tải lên: 06/01/2015, 19:41
gul et al - 2013 - do individual auditors affect audit quality - evidence from archival data
... Quality? Evidence from Archival Data ABSTRACT We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 800 individual auditors ... of individual auditors in determining audit quality. For example, Chen et al. (2010) perform one of the first analyses of how economic dependence affects...
Ngày tải lên: 06/01/2015, 19:42
![kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_18cf5DDVzu.jpg)
kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]
... Mandatory Audit Firm Rotation and Audit Quality: Empirical Evidence from the Korean Audit Market 1. Introduction The Korean Financial Supervisory Services (FSS) has mandated audit firm rotation ... Korea between 2000 and 2007, this study examines the effect of mandatory audit firm rotation on audit hours, audit fees, and audit qua...
Ngày tải lên: 06/01/2015, 19:43
![kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_har1420548188.jpg)
kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]
... Financial Supervisory Services (FSS) in Korea. 1 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market INTRODUCTION ... Electronic copy available at: http://ssrn.com/abstract=1764343 The effect of mandatory audit firm rotation on audit quality and audit...
Ngày tải lên: 06/01/2015, 19:43
kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea
... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi...
Ngày tải lên: 06/01/2015, 19:43
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cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]
... Do Investors Really Value Corporate Governance? Evidence from the Hong Kong Market Yan-Leung Cheung Department of Economics and Finance, City University of Hong Kong, Tat Chee ... on the firms’ fiscal year ends. Firm market values and other performance data are Do Investors Really Value Corporate Governance? 97 Table 1. Variable Definitions Variables De...
Ngày tải lên: 06/01/2015, 19:46