silva et al - 2014 - earnings management and economic crises in the brazilian capital market

... ∞ THE FINANCIAL CRISIS INQUIRY REPORT FINAL REPORT OF THE NATIONAL COMMISSION ON THE CAUSES OF THE FINANCIAL AND ECONOMIC CRISIS IN THE UNITED STATES OFFICIAL GOVERNMENT EDITION THE FINANCIAL ... of their loans.   FINANCIAL C RISIS INQUIRY COMMISSION REPORT CONCLUSIONS OF THE FINANCIAL CRISIS INQUIRY COMMISSION The...

Ngày tải lên: 06/03/2014, 09:22

... modifying working conditions and redefining roles and models of managing human resources (HR). In this context, the political and administrative decentralization process included a key component: providing ... 2002. Pierantoni and Garcia Human Resources for Health 2011, 9:12 http://www .human- resources- health. com/content/9/1/12 Page 2 of 6 RESEARCH Open Access...

Ngày tải lên: 18/06/2014, 17:20

... plant and equipment 36 83 113 Purchase of financial assets, intangible and other assets 36 (2,153) (1,014) Disposal of financial assets, intangible and other assets 36 874 572 Cash flow used in ... dividend and interest income on financial assets, depreciation on non- operating assets and other net income, which includes profits and losses of associated companies, profits and...

Ngày tải lên: 30/07/2014, 17:22

... 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

... calculated as the ratio between the market value of the assets (book value of assets - book value of equity + market value of equity) and the book value of the assets. EVAdj The value of a company ... did not reveal a significant relationship between current values of the ratio between the market value and the book value of company...

Ngày tải lên: 02/01/2015, 17:33

... 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

... Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? K.V. PEASNELL, P.F. POPE AND S. YOUNG* Abstract: This paper examines whether the incidence of earnings ... earn- ings and zero otherwise. b All probability values are for two-tailed tests. AA is current period abnormal accruals scaled by beginning-of-period total assets, estimat...

Ngày tải lên: 02/01/2015, 17:34

... Earnings management and corporate governance: the role of the board and the audit committee Biao Xie a , Wallace N. Davidson III a, * , Peter J. DaDalt b a Department of Finance, ... active and financially oriented board and audit committee may influence the level of earnings management, but the level of earnings management may influence...

Ngày tải lên: 02/01/2015, 17:34

... The IPO environment is Audit quality for Taiwan IPO firms 89 characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO firms Ken Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin Lin Sc...

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

... 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

... premises, variables and statistical treatment, in these models, the discretionary ac- 272 ISSN 003 4-7 590 ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE | Sóo ... respectively. (conclusion) 280 ISSN 003 4-7 590 ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE...

Ngày tải lên: 06/01/2015, 19:48

... by examining audit quality in private firms, and by ques- tioning whether audit firm quality enhances financial repor ting quality in private firms. In particular, this study examines (1) whether ... discretionary accruals: an evalu- ation of alternative modelling procedures, Journal of Business Finance and Accounting, 26(7/8), pp. 833–862. Earnings Management and Audit...

Ngày tải lên: 06/01/2015, 19:48

... in domestic firms’ production. Regarding causality of FDI and economic growth, it is an ongoing debated issue. Hansen and Rand (2004) analyze the causal links between FDI and GDP and the causality ... Rota Director, International Studies Kim, Minjung. M .A. June 2004. International Studies. Does a Causal Link Exist between Foreign Direct In...

Ngày tải lên: 14/05/2015, 14:22